(A) Any person convicted of violating any provision of §§ 120.01 through 120.05 or of making a fraudulent return, shall be punished by a fine of not less than $100 nor more than $300, or by imprisonment for not more than 90 days, or both fine and imprisonment, in the discretion of the appropriate court. In addition, they shall be penalized a sum equal to 25% of any local business tax receipt fee avoided or evaded by and through the medium of the violation or fraudulent return. Any person convicted of assisting, aiding, or participating with a person in the violation of this chapter shall be likewise punished.
(‘69 Code, § 11-38)
(Am. Ord. 1576, passed 4-18-07)