In addition to all civil penalties provided by this chapter, the wilful failure or refusal of any taxpayer to make reports and remittances herein required, or the making of any false and fraudulent report for the purpose of avoiding or escaping payment or any tax, or portion thereof, rightfully due under this chapter, shall be an offense and, upon conviction thereof, the offending taxpayer shall be subject to a fine of not more than the limits established in section 1-10-21 of this Code. (2007 Code § 1-98)