§ 35.999 FINES AS A PENALTY.
   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of §§ 35.01 through 35.124 shall be liable in a civil action for the amount of tax due, plus interest and costs.
(Ord. 95-35, passed 3-26-96; Am. Ord. 05-48, passed 4-11-06; Am. Ord. 06-14, passed 9-12-06)