In addition to all civil penalties provided by this article, the willful failure or refusal of any taxpayer to make reports and remittances therein 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 article shall be an offense, and upon conviction thereof the offending taxpayer shall be subject to the fine as provided in § 12-34 of this code.
(`90 Code, § 7-21) (Ord. 2454, passed - -; Am. Ord. 2823, passed - -)