128.1506 LIMITATION ON PROSECUTION.
   All prosecutions under this section must be commenced within three (3) years from the time of the offense complained of, except in the case of failure to file a return or in the case of filing a false or fraudulent return or a return having an omission of twenty-five percent (25%) or more of income subject to this tax, in which event the limitation of time within which prosecution must be commenced shall be six (6) years from the date the return was due or the date the false or fraudulent return was filed.
(Ord. 71-10. Passed 11-1-10.)