§ 38.999  PENALTY.
   (A)   Any person who shall violate any provision of this chapter for which  no other penalty is provided shall be subject to penalties as provided in § 10.99 of this code.
   (B)   Any taxpayer who violates any provision of §§ 38.120et seq. of this code is guilty of a petty misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $500; and in addition shall be liable in a civil action for the amount of tax due.
(1969 Code, § 24-60)  (Ord. 1979-31, passed 10-9-1979)
   (C)   Any taxpayer who violates any provision of §§ 38.140et seq. of this code is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200; and in addition shall be liable in a civil action for the amount of tax due.
(1969 Code, § 24-80)  (Ord. 1999-10, passed 4-12-1999)