193.20  STATUTE OF LIMITATIONS.
   (a)   Civil actions to recover City tax and interest and penalties on City tax shall be brought within three years after the tax was due or the return was filed, whichever is later.
   (b)   Claims for refund of City tax shall be brought within the time limitation provided in subsection (a) hereof.
   (c)   Prosecutions for an offense made punishable under this chapter shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of 25% or more of the compensation or net profits required to be reported, prosecutions may be commenced within six years after the commission of the offense. 
(1978 Code 94.21)