In the event that any person fails to pay to the Finance Director the tax required hereunder when the tax shall be due, or reports an amount of tax due which is less than the amount actually due, or conspires to or takes action to cause or permit a false or incomplete payment to be made, said person shall be liable to the village for such tax, together with interest and penalties. The village may bring an action to collect such tax, interest, and penalties in any court of competent jurisdiction.
(Ord. 92-04-41, passed 4-14-1992; Ord. 2005-08-45, passed 8-15-2005)