Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this subchapter, is guilty of a misdemeanor; and in addition to penalties as provided in this code shall be liable in a civil action for the amount of tax due.
(1969 Code, § 24-80) (Ord. 1999-10, passed 4-12-1999)
Statutory reference:
Municipal utility taxes, see ILCS Chapter 65, Act 5, § 8-11-2