§ 35.999 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.

   (B)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 35.040 through 35.047 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $200, and in addition, shall be liable in a civil action for the amount of tax due.

(65 ILCS 5/8-11-2) (1999 Code, § 36-3-9)

   (C)   Any collector or taxpayer who fails to file a return, or who files a fraudulent return, or who usefully violates any provision of §§ 35.060 through 35.065 shall, upon connection thereof, be fined not less than $500 and shall be liable for the amount of the tax due.

(1999 Code, § 36-4-7)

   (D)   Any person violating any of the provisions of §§ 35.080 through 35.084 shall, upon conviction, be fined as provided in § 10.99. See §§ 32.45 through 32.52, which establishes the Foreign Fire Insurance Board.

(1999 Code, § 36-5-6)

   (E)   Any person who violates any provision of §§ 35.125 through 35.133 shall be punishable by a fine of not less than $100, nor more than $750. Each day during which the violation continues shall be regarded as a separate punishable offense.

(Ord. 346, passed 8-13-1985; Ord. 347, passed 8-13-1985; Ord. 348, passed 8-13-1985; Ord. 11-85, passed 8-13-1985; Ord. 5-98, passed 8-25-1998; Ord. 12-11, passed 7-31-2011)