(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any person who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 32.01 through 32.08 is guilty of an offense 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. Each day that any failure or violation continues shall be deemed a separate offense.
(Ord. 98-7-1, passed 7-28-1998)