Any person who shall purposefully refuse to file a return, pay the tax due, or who shall knowingly file a false or fraudulent return required in §§ 38.15 and 38.33 shall be guilty of a misdemeanor subject to a fine of not more than $100 for each violation, imprisonment for not more than 30 days, or both.
(1995 Code, § 38.99) (Ord. passed 1-12-1995; Ord. passed 8-27-2020)