If, with respect to sections 3-4-2 through 3-4-4 of this chapter, inclusive, any taxpayer shall fail to pay any tax levied, fail to file a return, fail to supply information necessary to determine the accuracy of the taxpayer's returns, files a false or fraudulent return, or wilfully violates regulations of the secretary of revenue then such taxpayer shall be subject to interest and penalties as set out in Kansas Statutes Annotated 12-1698a. (Ord. 8, 9-19-2005)