2-1-10: PENALTIES:
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Chapter shall, upon conviction thereof, be fined not less than five hundred dollars ($500.00) nor more than seven hundred fifty dollars ($750.00) and in addition, shall be liable in a civil action for the amount of tax due. (Ord. 99-3, 2-22-1999)