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 of any Use Tax, or portion thereof, the offending taxpayer shall be punished by a fine in an amount not to exceed the limits established in section 1-10-21 of this Code. (2007 Code § 1-121)