Any taxpayer who fails to make a return, or who make a fraudulent return, or who willfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $500 and in addition shall be liable in a civil action for the amount of tax due, together with all attorney's fees and costs of collection thereof. All remedies shall be cumulative.
(Ord. 15-016, passed 8-19-15)