Any consumer who fails to make a return, or who makes a fraudulent return, or who willfully violates any provisions of Sections 3.24.090 through 3.24.150 of this chapter shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) in addition, shall be liable in a civil action for the amount of tax due. (Ord. 1679 § 1 (part), 1998)