§ 33.999 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.

   (B)   For violations of §§ 33.045 through 33.055, 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 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.

   (C)   For violations of §§ 33.070 through 33.077, 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 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.

   (D)   Any person, firm or corporation violating any of the provisions of §§ 33.130 through 33.133 shall be fined not less than $25 nor more than $200 for each offense.

(Ord. passed 3-7-1955; Ord. 2000-8, passed 6-5-2000; Ord. 2000-9, passed 6-5-2000)