In addition to all civil penalties provided by this subchapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment or any tax, or portion thereof, rightfully due under this subchapter, shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to a fine of not more than the limits established herein.
(2002 Code, § 35.16)