§ 37.31. Violations.

Latest version.

Any taxpayer who fails to make a return, or makes a fraudulent return, or who wilfully violates any of the provisions of this Article shall, upon conviction thereof, be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and, in addition, shall be liable in a civil action for the amount of the tax due, plus interest and penalties in accordance with Section 37.42 of this Chapter.

(Ord. 13-99 § 1 (part); Ord. 1-2001 § 4)

                    
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