Any taxpayer who fails to make a return or who makes a fraudulent return, or who willfully violates any other provision of this subchapter, is guilty of a misdemeanor and, upon conviction thereof, shall be fined in an amount not to exceed $500 and in addition shall be liable in a civil action for the amount of tax due.
('73 Code, § 31-54) (Ord. 76-1193, passed 8-5-76; Am. Ord. 98-2127, passed 7-28-98)