In addition to all civil penalties provided by this chapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment of any tax or portion thereof rightfully due under this chapter, shall be an offense, and upon conviction thereof the offending taxpayer shall be subject to a fine as provided in section 1-4-1 of this Code. (1988 Code § 7-223)