(A) Whoever shall violate any provision of this chapter, where another penalty is not declared, is guilty of a misdemeanor and, upon conviction, shall be fined not less than $100 nor more than $750 for each offense and a separate offense shall be deemed committed upon each day during or on which a violation occurs or continues.
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return or who willfully violates any other provision of §§ 35.105 through 35.111 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750 and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 9-24-79A, passed 9-24-1979; Am. Ord. 081202A, passed 8-12-2002)