If any part of the deficiency is due to fraud with the intent to evade the tax, there
shall be added as a penalty fifty (50) percent 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 manager,
and an additional one (1) percent each month, or fraction thereof, on said amounts
shall be added from the date the return was due until paid, and such addition shall
be assessed, collected and paid in the same manner as the tax itself.
