Any person who shall purposely or willfully refuse or fail to file a return as provided for herein, or pay the tax due, or who shall knowingly file a false or fraudulent return as required herein, shall be subject to a fine of not less than $100 nor more than $500 and/or imprisoned in the county jail for up to 12 months.
(Ord. 2014-002, passed 2-6-2014)