§ 35.999 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
   (B)   (1)   Any person found willfully guilty of failing to pay, collect, report and transmit the hotel or motel tax to the City Comptroller in accordance with the terms of §§ 35.015 through 35.022 shall, except when otherwise specifically provided, upon conviction thereof be punished by a fine of not less than $500 nor more than $1,000 for the first offense, and not less than $1,000 nor more than $2,000 for the second and each subsequent offense in any 180-day period; provided, however, that all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provision of the Illinois Civil Practice Act (ILCS Ch. 735, Act 5, §§ 1 et seq.).
      (2)   Repeated offenses in excess of three within any 180-day period may also be punishable as a misdemeanor by incarceration at the county jail for a term not to exceed six months under the procedures set forth in § 1-2-1.1 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 1-2-1.1) and of the provisions of the Illinois Code of Criminal Procedure (ILCS Ch. 725, Act 5, §§ 100-2 et seq.) in a separate proceeding. A separate and distinct offense shall be regarded as committed each day upon which the person shall continue any violation, or permit the violation to exist after notification thereof.
(1990 Code, § 27-39)
   (C)   Any person violating the provisions of § 35.100, upon conviction, shall be fined not less than $200 nor more than $1,000 for each offense.
(1990 Code, § 27-225)
   (D)   Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of the gas utility tax set forth in §§ 35.301 through 35.308, except when otherwise specifically provided, upon conviction thereof, shall be punished by a fine of not less than $500 for the first offense and not less than $1,000 for the second and each subsequent offense in any 180-day period.
   (E)   Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of the gas use tax ordinance, set forth in §§ 35.321 through 35.325, or the electric utility tax ordinance, set forth in §§ 35.401 through 35.410, upon conviction thereof, shall be punished by a fine of not less than $500 for the first offense and not less than $1,000 for the second and each subsequent offense in any 180-day period.
(Ord. 77-549, passed 11-7-1977; Ord. 2000-1998, passed 12-18-2000; Ord. 07-3172, passed 2-5-2007; Ord. 15-3492, passed 7-6-2015; Ord. 15-3493, passed 7-6-2015; Ord. 21-3653, passed 10-18-2021; Ord. 22-3663, passed 3-21-2022)