(A)
If any person or dealer who is required under this subchapter "Motor Fuel Tax" to file a tax return with the Village fails to file the return and pay the tax when and as required by this subchapter, the provisions of § 36.191(B) shall apply with respect to late filing, late payment and failure to file penalties, and the provisions of § 36.191(A) shall apply with respect to interest to be assessed on a late payment, underpayment, or nonpayment of the tax. The total of such late filing, late payment, or failure to file penalties and interest shall be paid along with the tax imposed hereby. The tax herein required to be collected by any dealer pursuant to this Chapter 36 and any tax in fact collected by a dealer shall be collected in trust for the Village and shall constitute a debt owed by the dealer to the Village. The Village may bring a civil action to collect any unpaid tax, interest or penalty. Any judgment entered in such civil action shall include the Village's reasonable attorney's fees and costs of litigation.
(Ord. 15-3017, passed 9-3-15; Am. Ord. 20-4223, passed 4-16-20)