§ 35.99 PENALTY.

   (A)   Any person, firm or corporation violating § 35.01 shall be fined not less than $25, nor more than $200, for each offense.

(`92 Code, § 36-1-6)

   (B)   Any taxpayer who fails to make a return, who makes a fraudulent return or who willfully violates any other provision of § 35.02 shall, upon conviction, be fined as provided in § 10.99 and, in addition, shall be liable in a civil action for the amount of tax due.

(`92 Code, § 36-2-7)

   (C)   (1)   Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of § 35.03, except when otherwise specifically provided, upon conviction thereof, shall be punished by a fine not to exceed $750 for each offense.

      (2)   A separate and distinct offense shall be regarded as committed each day upon which the person shall continue any such violation or permit any such violation to exist after notification thereof.

(`92 Code, § 36-3-7)

   (D)   (1)   Any taxpayer who fails to make a return, who makes a fraudulent return or who willfully violates any other provision of § 35.04 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $200.

      (2)   In addition, a person shall be liable in a civil action for the amount of tax due.

(`92 Code, § 36-4-8) (Ord. 88-17, passed 8-17-88; Am. Ord. 99-14, passed 5-19-99; Am. Ord. 00-05, passed 5-3-00)