Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provisions of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined as provided in section 1-3-1 of this code, and in addition shall be liable in a civil action for the amount of tax due. (Ord. G-686, 10-9-2001)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |