(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any taxpayer who fails to make a return, or who makes fraudulent return, or who willfully violates any other provision of § 32.15, shall be fined not less than $500 and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 1998-01, passed - -1998)
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 32.16, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 in addition, shall be liable in a civil action for the amount of tax due.
(ILCS Ch. 65, Act 5, § 8-11-2) (Ord. 1998-04, passed 7-28-1998)