(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 33.080 through 33.087 is guilty of a misdemeanor and, upon conviction thereof, shall be fined in a manner consistent with §§ 33.001 through 33.018.