In addition to all civil penalties provided by this article, the willful 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 article shall be an offense and upon conviction thereof the offending taxpayer shall be punished by a fine of not more than one hundred dollars ($100.00) each day of noncompliance with this article shall constitute a separate offense.
(Ord. No. 05-05, § 12, 9-6-2005)