Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100) nor more than seven hundred fifty dollars ($750) and in addition shall be liable in an administrative or civil action for the amount of tax due.
(Ord. 5811, 6-5-23)