(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.
(1999 Code, § 36-2-7)
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 36.070 through 36.075 shall, upon conviction, be fined as provided in § 10.99 of this code of ordinances and in addition, shall be liable in a civil action for the amount of tax due.
(1999 Code, § 36-3-7)
(D) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 36.090 through 36.098 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.
(1999 Code, § 36-4-10)
(1999 Code, § 36-5-6)
(F) In §§ 36.125 through 36.142, if a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed, and a late payment penalty of 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the village issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.
(Ord. 98-103, passed 3-10-1998; Ord. 99-104, passed 5-11-1999; Ord. 02/13/01-1, passed 2-13-2001)
Statutory reference:
Related provisions, see 65 ILCS 5/8-11-2