If, with respect to sections 3 through 7 [A15-17 through A15-21] herein, inclusive, any taxpayer shall fail to pay any tax levied, fail to file a return, fail to supply information necessary to determine the accuracy of the taxpayer’s returns, files a false or fraudulent return, or willfully violates regulations of the secretary of revenue, then such taxpayer shall be subject to interest and penalties as set out in K.S.A. 12-1698a. (C.O. 69 § 8, 9-23-86.)