(a) Persons violating or failing to
comply with any provision of this article shall be guilty of a Class 3 misdemeanor, except
as provided below.
(b) If the amount of tax due and unpaid for any quarter exceeds one
thousand dollars ($1,000.00), any person failing to file a return or remit payment when
due and charged with such failure on a criminal warrant shall be guilty of a Class 1
misdemeanor.
(c) Any person violating section 21-130 shall be guilty of a Class 1
misdemeanor.