(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) If a tax return is not filed within the time and manner provided by §§ 33.01 through 33.15, a late filing penalty, of 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the village issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 5% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.
(C) Any person who violates any provision of §§ 33.45 through 33.49, upon conviction thereof, shall be punished by a fine of not less than $200 nor more than $750 for the first offense, and not less than $300 and not more than $750 for the second and each subsequent offense during any 180-period. A separate and distinct offense shall be regarded as having been committed each day upon which said person shall continue any such violation.
(Ord. 01-01, passed 1-15-2001; Ord. 2022-05, passed 10-18-2022)