Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 36.075 to 36.082 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $500 and, in addition, shall be liable in a civil action for the amount of tax due.
(Prior Code, § 36-4-9)