Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this section 2-3-7 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) for each offense and in addition, shall be liable in a civil action for the amount of tax due. (Ord. 2017-O-06, 5-24-2017)
Notes
| 1 | 1. See 65 ILCS 5/8-11-2. |