A. No person subject to this chapter shall fail or refuse to file tax returns or to pay tax when due, nor shall any person make a false statement or representation in, or in connection with, any such tax return, or otherwise violate or refuse to comply with this chapter or with any rule promulgated pursuant to section 2-8-14 of this chapter.
B. In addition to the interest and delinquent filing penalties set forth above, a wilful violation of or failure to comply with this chapter is a civil infraction, subject to a fine of up to two hundred fifty dollars ($250.00) for each day that a violation continues. (Ord. 188, 10-19-2010)