Any retailer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) and, in addition, shall be liable in a civil action for the amount of tax due. No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three (3) years after the due date of such amount. (Ord. 7-98, 8-4-1998, eff. 10-1-1998; amd. 2003 Code)