§ 23-11. General penalties for failing to file a return.
(a)
It shall be unlawful for any person to fail to file a return as required by the provisions of this chapter.
(b)
Willful failure to file a return as required by any provision of this chapter shall constitute (i) a Class 3 misdemeanor if the amount of the tax or fee assessed is one thousand dollars ($1,000.00) or less, or (ii) a Class 1 misdemeanor if the tax or fee assessed is more than one thousand dollars ($1,000.00) or is indeterminable. All other violations of this chapter shall constitute a Class 1 misdemeanor unless otherwise specified.
(c)
Each day's violation shall constitute a separate offense.
(Ord. No. 4969-96, § 1)
(Ord. No. 4969-96, § 1)