4.24.100 Fraud.
This section is included in your selections.
If the tax administrator determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 4.24.080 and 4.24.090. (Ord. 781 NCS § 1; prior code §23.20(c).)