§ 20-67. Penalty for failure to file, or make fraudulent return.  


Latest version.
  • Any taxpayer who fails to file a return, or who makes a fraudulent return, or who willfully violates any other provision of this ordinance is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100.00 nor more than $200.00 and in addition shall be liable in a civil action for the amount of tax due.

(Ord. No. 155, § 9, 10-24-66)