Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this chapter is guilty of a misdemeanor offense and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), and in addition thereto, shall be liable in a civil action for the amount of tax due. (Ord. 472 § 8, 1981)