(EDITOR'S NOTE: See Section 202.99 of the Administration Code for general Code penalty if no specific penalty is provided.)
(a) The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this chapter.
(b) The failure of any person to receive or procure forms required for making the declaration or returns required by this chapter shall not excuse him or her from making such declaration or return.
(Ord. 1862. Passed 3-21-78.)