(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any taxpayer who fails to make a return, who makes a fraudulent return or who willfully violates any other provision of § 36.27 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 and, in addition, shall be liable in a civil action for the amount of tax due.
(65 ILCS 5/8-11-2)
(Prior Code, § 36.99) (Ord. 99-04-03, passed 4-12-1999)