In addition to all civil penalties provided by this subchapter, the willful 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 of any tax or portion thereof rightfully due under this subchapter shall be an offense and, upon conviction thereof, the offending taxpayer shall be punished by a fine of not more than $100 and costs. Each day of non-compliance with this subchapter shall constitute a separate offense.
(2002 Code, § 35.75) (Ord. 232, passed 10-13-1986)