Any person who shall purposely or willfully refuse or fail to file a return as provided for herein, or to pay the tax due, or who shall knowingly file a false or fraudulent return that is required herein, shall be subject to a fine of not less than one hundred dollars ($100) nor more than five hundred dollars ($500), and/or imprisoned in the county jail for up to twelve (12) months.
(Ord. 2015-12-03(A), passed 12-3-15)