(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 found wilfully guilty of failing to pay, collect, report and transmit the hotel or motel tax to the City Clerk in accordance with the terms of §§ 36.020 through 36.024 shall, except when otherwise specifically provided, upon conviction thereof be punished by a fine not to exceed $750 for each offense. A separate and distinct offense shall be regarded as committed each day upon which the person shall continue any such violation, or permit any such violation to exist after notification thereof.
(1986 Code, § 19-67)
(C) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of § 36.024 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.
(1986 Code, § 19-88)
(Ord. 1988-21, passed 7-5-1988; Ord. 1997-11, passed 4-7-1997; Ord. 1999-01, passed 1-4-1999)
Statutory reference:
Levy of tax, see ILCS Ch. 65, Act 5, § 8-3-14; see also ILCS Ch. 35, Act 145, § 1
Retailers’ Occupation Tax Act, see ILCS Ch. 35, Act 120, § 1