If any part of the deficiency is due to fraud with the intent to evade the tax, then
there shall be added 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 of
finance, subject to review as provided in sections 53-361 and 53-366, and an additional one (1) percent per month on such amounts shall be added from
the date the return was due until paid.
