(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of §§ 34.15 through 34.22 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750. In addition, shall be liable in a civil action for the amount of tax due. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues. In addition to the foregoing, if for any reason any tax is not paid when due, a penalty of 10% of the amount of tax due shall be added and collected plus interest at a rate allowed by law for funds due to the village.
(Ord. 2015-12-15, passed 12-15-2015)