(A) Any person who violates any provision of this chapter for which no penalty is otherwise provided shall be guilty of a misdemeanor and shall be fined up to $500.
(B) Any person who shall violate any provision of §§ 116.15 through 116.22 by purposely refusing to file a return, pay the tax due, or by knowingly filing a false or fraudulent return required herein shall be guilty of a misdemeanor and shall be subject to a fine of not more than $100 for each violation, imprisonment for not more than 30 days, or both.
(Ord. 90-06, passed 3-26-90)