[Amended 9-25-2007 by Ord. No. 1185, § 7]
A. It shall be unlawful for any person to make, execute, issue, deliver or accept or cause to be made, executed, issued, delivered or accepted any document without the full amount of tax thereon being duly paid.
B. Any person violating any of the provisions of this article shall be liable to a fine or penalty not exceeding $600 for each and every offense and, further, shall be required to pay the amount of tax, together with interest as is otherwise provided for herein, which should have been paid upon the document or documents. [Amended 9-25-2007 by Ord. No. 1185]
C. If any part of any underpayment of tax imposed under this article is due to fraud, an amount equal to 50% of the underpayment shall be added to the tax. [Amended 9-25-2007 by Ord. No. 1185]