(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) Any persons delivering water who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 36.135 through 36.143 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $750, and, in addition, shall be liable in a civil action for the amount of tax due.
(Prior Code, § 3-511)
(C) Any person who willfully violates any provision of § 36.159 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $750 for each offense and, in addition, shall be liable in a civil action for the amount of tax due. Each day a violation occurs shall be considered a separate offense.
(Prior Code, § 3-605)
Statutory reference:
Related provisions, see 65 ILCS 5/8-11-2