(A) If it shall appear that an amount of tax has been paid which was not due under the provisions of this subchapter, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(B) No action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than three years after the due date of such amount.
(C) Any taxpayer subject to the tax imposed under this subchapter who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this subchapter shall, upon conviction, be punished by a fine as specified from time to time in § 34.99 of this code, notwithstanding any other provision of § 34.99, and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 1571-11, passed 6-7-11)