Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates §§ 95.01 through 95.90, is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $100 nor more than $500, and shall be liable in a civil action for the amount of tax due.
(Ord. O-43-74, passed 11-5-74)