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§ 32.26 REGISTRATION RULES.
   In accordance with ILCS Ch. 65, Act 5, § 11-74.4-4.2, the village hereby adopts the registration rules, attached to Ordinance 2012-06 as Exhibit A, as registration rules for each such “interested parties” registry. The village, with the consent of the Village Attorney as to form and legality, shall have the authority to amend such registration rules from time to time as may be necessary or desirable to comply with and carry out the purposes intended by the Act.
(Ord. 2009-06, passed 4-14-2009; Am. Ord. 2012-06, passed 4-10-2012)
§ 32.99 PENALTY.
   (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)