If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added fifty percent (50%) of the total amount of the deficiency, and in such case the whole amount of the tax unpaid, including the additions, shall become due and payable thirty (30) days after written notice and demand by the finance director, and an additional one percent (1%) per month on such amounts shall be added from the date the return was due until paid. (Ord. 30, Series 2021)