Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willingly violates any other provision of this Article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than One Hundred Dollars ($100.00) nor more than Two Hundred Dollars ($200.00) and in addition shall be liable in a civil action for the amount of the tax due.
(Ord. No. 02-01(B); 01-08-02)
(See 65 ILCS Sec. 5/8-11-2)