Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this section 3-1-6 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than two hundred dollars ($200.00) nor more than five hundred dollars ($500.00) and, in addition, shall be liable in a civil action for the amount of tax due, plus interest and costs. (Ord. 99-5-10, 5-18-1999, eff. 8-1-1999)