(A) Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of § 34.49 except when otherwise specifically provided, upon conviction thereof, shall be punished by a fine of not less than $200 nor more than $300 for the first offense and not less than $300 nor more than $500 for the second and each subsequent offense in any 180-day period. A separate and distinct offense shall be regarded as committed each day upon which said period shall continue any such violation, or permit any such violation to exist after notification thereof. The purpose of imposing the above penalties is to insure the integrity of the collection process established pursuant to § 34.49.
(Ord. 1468, passed 7-18-1994)
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of § 34.54, except as provided in division (C) below, 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. 1026, passed 6-7-1982)
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of § 34.54(I) 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 ILCS Ch. 65, Act. 5, § 8-11-2)
(Ord. 1640, passed 6-29-1998)