(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.
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 36.060 through 36.065 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $500, and, in addition, shall be liable in a civil action for the amount of tax due.
(Ord. 2587, passed 9-10-2002; Ord. 2970, passed 5-8-2012)
Statutory reference:
Related utility tax penalty provisions, see 65 ILCS 5/8-11-2