(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 taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 38.085 through 38.092 is guilty of a misdemeanor and, upon conviction thereof, shall 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.
(65 ILCS 5/8-11-2) (2009 Code, § 36-5-9) (Ord. 99-7, passed 6-14-1999)