In addition to all civil penalties provided by this subchapter, the willful failure or refusal of any taxpayer to make reports and remittances herein required or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax, or portion thereof, rightfully due under this subchapter shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to a fine or not more than $50, plus costs.
(`85 Code, § 1-78)