§ 33.99 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
   (B)   Any person delivering electricity/gas who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 33.02 is guilty of a misdemeanor and, upon conviction thereof, shall be fined in accordance with Chapter 34 in addition, shall be liable in a civil action for the amount of tax due.
   (C)   Any person delivering electricity who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 33.03 is guilty of a misdemeanor and, upon conviction thereof, shall be fined in accordance with Chapter 34 in addition, shall be liable in a civil action for the amount of tax due.
   (D)   Any person delivering water who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provisions of § 33.04 is guilty of a misdemeanor and, upon conviction thereof, shall be fined in accordance with Chapter 34 in addition, shall be liable in a civil action for the amount of tax due.
   (E)   Any person delivering water who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provisions of § 33.05 is guilty of a misdemeanor and, upon conviction thereof, shall be fined in accordance with Chapter 34 in addition, shall be liable in a civil action for the amount of tax due.
   (F)   Any telecommunications provider who violates, disobeys, omits, neglects or refuses to comply with any of the provisions of §§ 33.50 through 33.59 shall be subject to fine in accordance with Chapter 34. Each day that a violation continues shall be considered a separate offense.