Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 2018-12, 5-22-2018)