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(A) (1) Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of, any of the provisions of §§ 99.01 through 99.06, except when otherwise specifically provided, upon conviction thereof shall be punished by a fine of 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 each subsequent offense in any 180-day period. However, all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of the Civil Practice Act, ILCS Ch. 735, Act 5 § 1-101 et seq.
(2) Repeated offenses in excess of three within any 180-day period may also 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, and under the provisions of the Code of Criminal Procedure, ILCS Ch. 725, Act 5 § 100-1 et seq. in a separate proceeding. A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation, or permit any such violation to exist after notification thereof.
(‘79 Code, § 1002(24)) (Ord. 1985-O-19, passed 10-1-85)
(B) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this §§ 99.30 - 99.37 shall, in addition to the amount of tax due, be liable for all costs incurred by the village in collecting the tax, including, but not limited to the reasonable attorney’s fees and court costs incurred in enforcing the provisions of §§ 99.30 - 99.37.
(Ord. 1998-14, passed 7-7-98)