A. Unless another penalty is expressly provided by law, every person convicted of a violation of any provision of this chapter shall be punishable by a fine of not more than the fine established in the current, adopted budget.

B. Every person convicted of knowingly failing to file a tax statement required by ordinance, or knowingly making a false affidavit to a statement required by a tax ordinance relative to the amount, location, kind, or value of property subject to taxation with intent to evade the taxation, shall be punishable by the fine established in the current, adopted budget or imprisonment for 90 days, or both such fine and imprisonment as provided by AS 29.45.140. (Ord. 07-029 § 9, 2007; Ord. 525 § 4(1), 1997; Ord. 479 § 3, 1995)