§ 70-96. Penalty.  


Latest version.
  • Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this article upon conviction thereof, shall be subject to a penalty as set forth in section 1-8, and, in addition, shall be liable in a civil action for the amount of tax due.

(Ord. No. 98-14, § 1(7), 7-20-1998)