§ 33.99  PENALTY.
   (A)   Any person who violates any provision of this chapter for which no penalty is provided shall be subject to the terms of § 10.99.
   (B)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 33.02 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750 and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 02-19, passed 10-7-2002)
   (C)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 33.03 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750 and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 02-20, passed 10-7-2002)