Any retailer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provisions of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 1375, 7-23-2002)