3.24.110 Fraud.
   If the tax administrator determines that the failure to make any remittance or payment due under this chapter is due to fraud, a penalty on one hundred (100) percent of the amount of the tax and penalties shall be added thereto in addition to the penalties stated in Section 3.24.100 of this chapter.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.110)