(a) Any person who fails to file a return and remit payment of the tax imposed pursuant to Section 885.02(a) as required by Section 885.04, or who makes a fraudulent return, or who willfully violates any other provision of this chapter, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than the maximum penalty provided in Section 202.99 of these Codified Ordinances, and, in addition, shall be liable in a civil action for the amount of tax due. Each day that a violation continues to exist or occur shall constitute a separate offense for which a separate fine may be imposed.
(b) Nothing in this chapter shall be construed as limiting any additional or further remedies that the Village may have for enforcement of this chapter.
(Ord. 992. Passed 9-14-98.)