Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provisions of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined as provided in the general penalty in section 1-3-1 of this Code, and in addition shall be liable in a civil action for the amount of tax due. (Ord. G-704, 10-8-2002)