Any taxpayer who fails to make a return or who makes a fraudulent return or who wilfully violates any provision of this subchapter shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 and in addition shall be liable in a civil action for the amount of tax due.
(`70 Code, § 20-29) (Ord. 321, passed 10-13-81)