Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this subchapter is guilty of a misdemeanor and upon conviction thereof shall be fined not less than $100 nor more than $200 in addition shall be liable in a civil action for the amount of tax due. (See 65 ILCS 5/8-11-2)
(Ord. 3152, passed 4-21-98)