Except in the case of fraud or willful intent to evade this chapter or the rules and regulations adopted pursuant to this chapter, the City may bring legal action to collect any amounts owed to the City under this chapter within three years after any tax or any amount of tax required to be collected becomes due and payable, or at any time within three years after any determination becomes final, whichever is later. In the case of fraud or willful intent to evade this chapter or the rules and regulations adopted pursuant to this chapter, the City may bring legal action to collect any amounts owed to the City under this chapter within 10 years after any tax or any amount of tax required to be collected becomes due and payable, or at any time within 10 years after any determination becomes final, whichever is later. [BC 7.18.105, added by Ordinance No. 4687, 6/21/16]