<div class="chunk-title">Sec. 70-55. - Misdemeanor for willful violation.</div>
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               Any person, firm, corporation or association who willfully attempts in any manner
               to evade a tax imposed herein or who willfully fails to pay the tax or make and file
               a return shall, in addition to the penalties provide by law and herein, be guilty
               of a misdemeanor punishable as provided by law. The taxpayer's records will be subject
               to an audit by the county.
               
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               (Ord. No. 2000-04, Â§ 5, 11-20-00)
               
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