3.36.090 Violation-Penalty.
   It is unlawful for any taxpayer to fail to make a return, to make a fraudulent return, or to wilfully violate any other provision of this chapter, and upon conviction thereof, shall be fined not less than one hundred dollars nor more than five hundred dollars and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 87-12 § 10, 1986).