Whenever any person shall fail or refuse to pay any taxes herein provided, or fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, or fail to complete or allow the inspection of any books and records required herein, or fail to file the tax return required herein, or who shall wilfully and knowingly maintain false books or falsely report the gross receipts taxed hereunder, or shall otherwise violate any provision of this Subchapter, shall be liable for the fines and penalties provided for in § 37.99 of this Code. In addition, the Village Attorney shall, upon direction of the Village Board of Trustees, bring or cause to be brought an action to enforce the collection and payment of said tax or any other requirement of this Subchapter on behalf of the Village in any court of competent jurisdiction.
(Ord. 1999-64, passed 11-1-99)