Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 36.07 or §§ 36.20 through 36.26 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 and in addition shall be liable in a civil action for the amount of tax due.
('68 Code, § 34.08) (Ord. 66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998; Am. Ord. 99-4989, passed 6-1-1999)