All taxes imposed by the Ordinance remaining unpaid when the same have become due, together with all interest and penalties thereon, become a debt due the Municipality from the taxpayer, and are recoverable as other debts by suit instituted by the Village Solicitor.
Employers who or which, although obliged under the Ordinance to withhold and remit to the Clerk-Treasurer the taxes required to be withheld at the source (see Section 880.21), shall fail to so withhold and/or remit, become liable to the Municipality in a civil action to enforce the payment of the debt created by such failure.
When a final return is filed as prescribed in Section 880.20, and a deficiency is determined to be due the Municipality, action to collect the same must be brought within three years after the tax was due or the return was filed, whichever is later. However, in the case of fraud, failure to file a return, or the omission of twenty-five percent or more of income required to be reported, prosecution may be commenced within six years after the commission of the offense.
(Res. 580. Passed 12-8-70.)