(A) Any person violating any provision of this chapter shall be punished as provided for in § 10.99 of this code.
(B) Criminal penalties shall not be imposed on any taxpayer for noncompliance with the provisions of a village tax, unless the noncompliance is the result of willful or fraudulent disregard of village tax ordinances.
(Ord. 2001-O-007, passed 1-23-01)