(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any person, firm or corporation violating any provision of §§ 35.055 through 35.062 shall, upon conviction, be fined not less than $200, nor more than $300, for the first offense and not less than $300, nor more than $500, for the second and subsequent offense in any 180-day period; provided, all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of ILCS Ch. 735, Act 5, §§ 1-101 et seq. Repeated offenses in excess of three within any 180-day period also may be punishable as a misdemeanor by incarceration in the county jail for a term not to exceed six months under the procedure set forth in ILCS Ch. 65, Act 5, §§ 1-2-1.1 et seq., and under the provisions of ILCS Ch. 725, Act 5, §§ 100-1 et seq. A separate offense shall be deemed committed each day during or on which any violation occurs or is permitted to occur.
(2) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 35.075 through 35.086 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $500; and in addition shall be liable in a civil action for the amount of tax due. Each transaction involving failure to file, fraud or other impropriety shall constitute a separate violation, subject to like penalties.
(D) Any person found guilty of violating any provisions of §§ 35.115 through 35.141, except when otherwise specifically provided, shall, upon conviction, be fined not less than $50, nor more than $10,000, for the first offense and not less than $1,000, nor more than $100,000, or five times the amount of tax imposed, if any, whichever is higher, for the second and each subsequent offense in any 180-day period. All actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of ILCS Ch. 735, Act 5, §§ 1-101 et seq. Repeated offenses in excess of three within any 180-day period also may be punishable as a misdemeanor by incarceration in the County Jail for a term not to exceed six months under the procedures set forth in ILCS Ch. 65, Act 5, §§ 1-2-1.1 et seq., and under the provisions of ILCS Ch. 725, Act 5, §§ 100-1 et seq., in a separate proceeding. A separate offense shall be deemed committed each day during or on which a violation occurs or continues.
(E) In addition to any other penalty, any person or licensee violating any provisions of §§ 35.155 through 35.159, upon conviction thereof, shall be fined not less than $100, nor more than $500, for each offense. Each failure to collect the tax imposed hereby and each failure to pay the tax over to the village shall constitute a separate violation hereof.
(Prior Code, § 35.999) (Ord. 73-8, passed 2-11-1974; Ord. 74-3, passed 6-10-1974; Ord. 77-14, passed 9-26-1977; Ord. 86-4, passed 7-28-1986; Ord. 11-09, passed 4-12-2011)