(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) In addition to all civil penalties provided by §§ 35.065 through 35.080 of this chapter, 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 §§ 35.065 through 35.080 of this chapter shall be an offense and, upon conviction thereof, the offending taxpayer shall be punished by a fine of not more then $100 and costs. Each day of non-compliance with §§ 35.065 through 35.080 of this chapter shall constitute a separate offense.
(2002 Code, § 35.75) (Ord. 232, passed 10-13-1986)