§ 33.999 PENALTY.

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

   (B)   (1)   Any telecommunications provider who violates, disobeys, omits, neglects, or refuses to comply with any of the provisions of §§ 33.010 through 33.016 shall be subject to fine in accordance with the general penalty provisions of the village’s municipal code.

      (2)   Nothing in §§ 33.010 through 33.016 shall be construed as limiting any additional or further remedies that the village may have for enforcement of §§ 33.010 through 33.016.

   (C)   Pursuant to §§ 33.030 through 33.045, if a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the village issuing notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.

(Ord. 795, passed 6-18-1998; Ord. 850, passed 12-6-2001)