Interest on taxes not paid on time shall accrue
at the rate of 10% per year beginning first day of January next following
the due date and shall continue to accrue on any unpaid balance until
the tax is paid in full. Any penalty assessed shall become a part
of the tax due and shall also accrue interest.
Any person who willfully fails or refuses to
file any tax return required by law or makes any false statement with
intent to defraud in such return shall be guilty of a Class 3 misdemeanor
if the amount of tax lawfully assessed in connection with the return
is less than or equal to $1,000 and shall be guilty of a Class 1 misdemeanor
if the amount of the tax so assessed is more than $1,000.