(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 38.20 through 38.26 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 in addition, shall be liable in a civil action for the amount of tax due.
(Prior Code, § 127.08)
(Ord. 00-5, passed 5-1-2000; Ord. 00-14, passed 9-5-2000; Ord. 15-06, passed 8-3-2015)