(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any person found guilty for violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of this chapter, except when otherwise specifically provided, upon conviction thereof shall be punished by a fine of not less than $50 nor more than $300 for the first offense, and not less than $200 nor more than $500 for the second and each subsequent offense in any 180-day period, provided, however, that all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of the Illinois Civil Practice Act (ILCS 735 5/1-101 et seq.). Repeated offenses in excess of three within any 180-day period may also be punishable as a misdemeanor by incarceration for a term not to exceed six months under the procedure set forth in § 1-2-1.1 of the Illinois Municipal Code (65 ILCS 5/1-21.1), and under the provisions of the Illinois Code of Criminal Procedure (725 ILCS 5/100-1 et seq.). A separate and distinct offense shall be regarded as committed each day upon which each person shall continue any such violations.
(2000 Code, § 37.999)
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 37.145 through 37.154 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750 and in addition shall be liable in a civil action for the amount of tax due.
(2000 Code, § 37.133)
(D) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 37.165 through 37.174 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750 and in addition shall be liable in a civil action for the amount of tax due.
(2000 Code, § 37.143)
(E) (1) Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with or unlawfully resisting or opposing the enforcement of any of the provisions of §§ 37.200 through 37.207, except when otherwise specifically provided, upon conviction thereof shall be punished by a fine of not less than $200 nor more than $750 for the second and each subsequent offense in any 180-day period.
(Ord. 1310, passed 12-1-1986; Ord. 1907, passed 4-28-2003; Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003; Ord. 4254, passed 3-2-2015; Ord. 4394, passed 8-20-2018)