Earlier quoted context omitted.
I think that most websites need cookies. I have a website with short stories. It lets you set font size and dark/bright theme, nothing special. Do I want to store your settings on server? No, why should I waste my resources? Just store it in your browser! Cookies are perfect for that. Do I know your settings? No, I don't, I don't care. I set a cookie, JS reads it and changes something on client. No tracking at all. C…
Unfortunately, because these types of preferences (font size, dark/light mode theme) are "non-essential", you are required to inform users about them using a cookie banner, per EU ePrivacy directive (the one that predates the GDPR). So if you don't use a cookie banner in this case, you are not in compliance.
I talked with our then national information law official (funny fact, same person is currently president of our country), rule of thumb is if you're not using your users' personal data to pay for other people's services (e.g Google analytics) or putting actual personal data in them, you're generally fine without the banner.
Further, if you're a small shop or individual acting in good faith and somehow still violated the law, they will issue a warning first so you can fix the issue. Only the blatant violations by people who should've known better will get a fine instantly (that is the practice here, anyway, I assumed that was the agreement between EU information officers)