The scattering of scalar waves by a periodic row of inclusions is theoretically and numerically investigated. The wavelength in the background medium is assumed to be much larger than the typical sizes of the inclusions. The latter are also much softer than the matrix, yielding localized resonances within the microstructure. Previous works in the inviscid case have concerned: (i) the derivation of effective resonant jump conditions, that are non local in time (Touboul et al., J. Elasticity, 2020); (ii) the introduction of auxiliary fields along the interface, providing a time-domain formulation of the scattering problem (Touboul et al., J. Comput. Phys., 2020). The present contribution extends the analysis to dissipative cases, which allows to be closer from real devices. The effective jump conditions with damping are obtained, both in the frequency domain and in the time domain. An exact plane-wave solution is proposed. A balance of energy is written, and new auxiliary fields are introduced. Practical implementation of the simulation methods is discussed. Then, numerical experiments are proposed to validate the auxiliary-field approach. The effect of dissipation is examined, and the relevance of the homogenized simulations in comparison with full-field simulations of transient waves is assessed. As an application, a numerical experiment of Coherent Perfect Absorption is finally proposed: at critical values of the attenuation parameter and close to the resonant frequencies, the waves impacting the dissipative resonant interface are fully absorbed.