In addition to all civil penalties provided by this chapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein 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 chapter shall be an offense, and, upon conviction thereof, the offending taxpayer shall be subject to a fine in an amount set by the board of commissioners as provided in the fines and fees schedule in appendix A, division III of this code. (2013 Code)