(A) Any person violating any provision of this chapter for which no specific penalty is provided shall be subject to § 10.99 of this code of ordinances.
(B) Any taxpayer who fails to make a return or who makes a fraudulent return or who willingly violates any other provision of §§ 36.045 through 36.050 of this chapter shall, upon conviction, be fined as provided in § 10.99(B) of this code of ordinances and, in addition, shall be liable in a civil action for the amount of tax due.
(Prior Code, § 36-3-7) (Ord. 21-651, passed 9-9-2021)
Statutory reference:
Related provisions, see 65 ILCS 5/8-11-2