Any person who files any false report or return, or who fails to file any report or return, or who otherwise violates any of the provisions of the Act codified in this section for the purpose of evading the payment of taxes imposed by the Act codified in this section shall forfeit a civil penalty not to exceed Ten Thousand Dollars ($10,000.00) for each such violation in addition to any other penalties prescribed by law, including those penalties set forth in Section 2-164. Notwithstanding the foregoing, the penalty for late payment shall be twenty percent (20%) of the amount of the tax due. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014; ONCA 23-52, eff. Apr. 24, 2023.