(A) Any person who violates any provision of this chapter for which no other penalty has been provided shall be subject to the penalty provisions of § 10.99.
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 35.025 through 35.031, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 and in addition shall be liable in a civil action for the amount of tax due.
(C) In addition to the remaining provisions of this section, any person found guilty in a court of competent jurisdiction of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of §§ 35.110 through 35.123, upon conviction thereof, shall be punished by a fine of not less than $200 nor more than $1,000 for the first offense.
(E) In addition to any other penalty provided for herein, any person or licensee violating any provision of §§ 35.220 through 35.223 upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense. Each failure to collect the tax imposed under that subchapter and each failure to pay the tax over to the village shall constitute a separate violation thereof.
(F) In addition to any other penalty provided for herein, any person or licensee violating any provision of §§ 35.230 through 35.234 upon conviction thereof shall be fined not less than $100 nor more than $500 for each such offense. Each failure to collect the tax imposed under that subchapter and each failure to pay the tax over to the village shall constitute a separate violation thereof.
(1) Report required. A terminal operator who falsely reports or fails to report the amount of push tax due as required by this subchapter shall be in violation of this subchapter and is subject to the suspension and/or revocation of their terminal operator license. All payments not remitted when due shall be paid together with a penalty assessment on the unpaid balance at a rate of 1.5% per month.
(2) Suspension or revocation of license. The Local Liquor Commissioner or his or her designee shall have the power to suspend for not more than 30 days or revoke video gaming license issued under the provisions of §§ 35.260 - 35.266
for cause, or if he/she determines that a terminal operator shall have violated any of the provisions of §§ 35.260 - 35.266
, any of the statutes of the state or any other valid ordinance or resolution enacted by the corporate authorities of the village. However, no such license shall be revoked or suspended except after the holding of a public hearing by the Local Liquor Commissioner or his or her designee. Ten days' notice of the hearing shall be given to the terminal operator. Alternatively, the terminal operator shall have the opportunity to engage in a prehearing conference and agree to negotiated penalties rather than proceed to a hearing.
(3) Fine imposed. In addition, any terminal operator violating the provisions of §§ 35.260 - 35.266
shall be subject to a fine of $250 for the first offense, and $500 for the second offense and $750 for a third offense and subject to a revocation of any license to operate a video gaming terminal for the third offense.
(4) Each day a violation continues shall constitute a separate violation.
(`95 Code, § 35.99) (Ord. 66-4, passed - - ; Am. Ord. 69-1, passed - - ; Am. Ord. 96-6, passed 3-13-96; Am. Ord. 05-52, passed 11-9-05; Am. Ord. 05-55, passed 11-23-05; Am. Ord. 06-03, passed 1-11-06; Am. Ord. 21-27, passed 10-31-21)