§ 5.68.110   Fraud.
   If the Tax Collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in additional to the penalties stated in §§ 5.68.090 and 5.68.100 of this chapter.
(1995 Code, § 5.68.110)