Any taxpayer who fails to make a return, or who makes a fraudulent return or who willfully violates any other provision of this subchapter 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 (See ILCS Ch. 65, Act 5, § 8-11-2).
('69 Code, § 19-52) (Ord. 0-66-17, passed 11-30-66; Am. Ord. O-98-18, passed 8-24-98)