§ 36.999 PENALTY.

   (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)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this §§ 36.095 through 36.100 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)

      (1)   In the event that Public Act 90-561 is declared unconstitutional, or if the ordinance creating this amendment is voided by court action, the provisions of §§ 36.075 through 36.083 (commonly known as the “gross receipts utility tax”) shall remain in effect in all respects as if it had never been amended by this ordinance, and any amount paid to the village by any person delivering electricity pursuant to this Amendatory Ordinance shall be deemed to have been paid pursuant to the gross receipts utility tax as it existed prior to the passage of this Amendatory Ordinance.

      (2)   The Village Clerk is authorized to publish §§ 36.095 through 36.100 as provided by law.

      (3)   The ordinance incorporated in §§ 36.095 through 36.100 shall become effective ten days after the date of its publication.

      (4)   Except as provided herein, §§ 36.075 through 36.083, as amended, shall remain in full force and effect.

(Ord. passed 5-5-1999)