Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this subchapter is guilty of a misdemeanor.
(2000 Code, § 37.143) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003) Penalty, see § 37.999