093_HB0256

 
                                     LRB093 05166 SJM 05226 b

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  1. Short title. This Act may be cited as the Tax
 5    Delinquency Amnesty Act.

 6        Section 5. Definitions. As used in this Act:
 7        "Department" means the Illinois Department of Revenue.
 8        "Rules" means any rules adopted or  forms  prescribed  by
 9    the Department.
10        "Taxable  period"  means any period of time for which any
11    tax is imposed by and owed to the State of Illinois.
12        "Taxpayer" means any person, corporation, or other entity
13    subject to any tax  imposed  by  any  law  of  the  State  of
14    Illinois and payable to the State of Illinois.

15        Section   10.   Amnesty  program.  The  Department  shall
16    establish an amnesty program for all taxpayers owing any  tax
17    imposed  by reason of or pursuant to authorization by any law
18    of the State of Illinois and  collected  by  the  Department.
19    Amnesty  tax return forms shall be prepared by the Department
20    and shall provide for specification by the  taxpayer  of  the
21    tax  and the taxable period for which amnesty is being sought
22    by the taxpayer.
23        The amnesty program shall be for a period from October 1,
24    2003 though November 30, 2003.
25        The amnesty program  shall  provide  that,  upon  written
26    application  by  any taxpayer and payment by that taxpayer of
27    all taxes due from that taxpayer to the State of Illinois for
28    any  taxable  period  ending  prior  to  July  1,  2002,  the
29    Department  shall  not  seek  to  collect  any  interest   or
30    penalties that may be applicable and the Department shall not
 
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 1    seek  civil  or criminal prosecution for any taxpayer for the
 2    period of time for which amnesty  has  been  granted  to  the
 3    taxpayer.  Failure  to  pay  all taxes due to the State shall
 4    invalidate any amnesty granted under this Act. Amnesty  shall
 5    be  granted  for  only  the  taxable periods specified in the
 6    application and only if all amnesty conditions are  satisfied
 7    by the taxpayer.
 8        Amnesty shall not be granted to taxpayers who are a party
 9    to  any  criminal  investigation  or to any civil or criminal
10    litigation that is pending in any circuit court or  appellate
11    court  or  the  Supreme  Court  of this State for nonpayment,
12    delinquency, or fraud in relation to any State tax imposed by
13    any law of the State of Illinois.
14        The  Department  shall  adopt  rules  as   necessary   to
15    implement the provisions of this Act.
16        All  money  collected  under this Act pursuant to a State
17    imposed  tax,  other  than  the  tax  imposed   pursuant   to
18    subsections (c) and (d) of Section 201 of the Illinois Income
19    Tax Act, shall be deposited as follows: (i) one-half into the
20    Common  School  Fund;  (ii) one-half into the General Revenue
21    Fund.

22        Section 97. Repealer. This Act is repealed on January  1,
23    2005.

24        Section  905.   The  Uniform  Penalty and Interest Act is
25    amended by changing Sections 3-2, 3-3,  3-4,  3-5,  3-6,  and
26    3-7.5 as follows:

27        (35 ILCS 735/3-2) (from Ch. 120, par. 2603-2)
28        Sec. 3-2.  Interest.
29        (a)  Interest  paid  by  the  Department to taxpayers and
30    interest charged to taxpayers by the Department shall be paid
31    at the annual rate determined by the  Department.  That  rate



 
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 1    shall be the underpayment rate established under Section 6621
 2    of the  Internal Revenue Code.
 3        (b)  The  interest rate shall be adjusted on a semiannual
 4    basis, on January 1 and July 1, based upon  the  underpayment
 5    rate  going  into  effect  on  that January 1 or July 1 under
 6    Section 6621 of the Internal Revenue Code.
 7        (c)  This subsection (c) is applicable to returns due  on
 8    and  before  December  31,  2000.  Interest  shall  be simple
 9    interest calculated on a daily basis. Interest  shall  accrue
10    upon  tax  and penalty due.  If notice and demand is made for
11    the payment of any amount of tax due and if the amount due is
12    paid within 30 days after the date of such notice and demand,
13    interest under this Section on the amount so paid  shall  not
14    be  imposed  for  the period after the date of the notice and
15    demand.
16        (c-5)  This subsection (c-5) is applicable to returns due
17    on and after January 1,  2001.    Interest  shall  be  simple
18    interest  calculated on a daily basis.  Interest shall accrue
19    upon tax due.  If notice and demand is made for  the  payment
20    of any amount of tax due and if the amount due is paid within
21    30  days  after  the  date of the notice and demand, interest
22    under this Section on the amount so paid shall not be imposed
23    for the period after the date of the notice and demand.
24        (d)  No interest shall be paid upon  any  overpayment  of
25    tax  if  the  overpayment  is  refunded  or a credit approved
26    within 90 days after the last date prescribed for filing  the
27    original  return,  or  within  90  days of the receipt of the
28    processable return, or within  90  days  after  the  date  of
29    overpayment,  whichever date is latest, as determined without
30    regard to processing  time  by  the  Comptroller  or  without
31    regard  to  the  date  on  which the credit is applied to the
32    taxpayer's account. In order for an  original  return  to  be
33    processable  for  purposes of this Section, it must be in the
34    form prescribed or approved by the Department, signed by  the
 
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 1    person  authorized  by  law,  and  contain  all  information,
 2    schedules,  and  support documents necessary to determine the
 3    tax due and to make allocations of tax as prescribed by  law.
 4    For  the  purposes  of  computing interest, a return shall be
 5    deemed to be processable unless the Department  notifies  the
 6    taxpayer  that  the  return is not processable within 90 days
 7    after the receipt of the return; however, interest shall  not
 8    accumulate  for  the  period  following  this date of notice.
 9    Interest on amounts refunded  or  credited  pursuant  to  the
10    filing  of  an  amended  return  or claim for refund shall be
11    determined from the due date of the original  return  or  the
12    date  of  overpayment,  whichever  is  later,  to the date of
13    payment by the Department without regard to  processing  time
14    by the Comptroller or the date of credit by the Department or
15    without  regard to the date on which the credit is applied to
16    the taxpayer's account. If a claim for refund relates  to  an
17    overpayment  attributable to a net loss carryback as provided
18    by Section 207 of the Illinois Income Tax Act,  the  date  of
19    overpayment  shall  be  the  last  day of the taxable year in
20    which the loss was incurred.
21        (e)  Interest on erroneous refunds. Any  portion  of  the
22    tax  imposed by an Act to which this Act is applicable or any
23    interest or penalty which has been erroneously  refunded  and
24    which  is  recoverable  by the Department shall bear interest
25    from the date of payment of the refund. However, no  interest
26    will be charged if the erroneous refund is for an amount less
27    than $500 and is due to a mistake of the Department.
28        (f)  If  a  taxpayer has a tax liability that is eligible
29    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
30    taxpayer  fails  to  satisfy  the  tax  liability  during the
31    amnesty period provided for in that Act,  then  the  interest
32    charged by the Department under this Section shall be imposed
33    at  a  rate  that is 200% of the rate that would otherwise be
34    imposed under this Section.
 
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 1    (Source: P.A. 91-803, eff. 1-1-01.)

 2        (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
 3        Sec. 3-3.  Penalty for failure to file or pay.
 4        (a)  This subsection (a) is applicable before January  1,
 5    1996.  A penalty of 5% of the tax required to be shown due on
 6    a  return shall be imposed for failure to file the tax return
 7    on or before the due date prescribed  for  filing  determined
 8    with regard for any extension of time for filing (penalty for
 9    late  filing  or  nonfiling).  If any unprocessable return is
10    corrected and filed  within  21  days  after  notice  by  the
11    Department,  the  late  filing or nonfiling penalty shall not
12    apply.  If a penalty for late filing or nonfiling is  imposed
13    in  addition to a penalty for late payment, the total penalty
14    due shall be the sum of  the  late  filing  penalty  and  the
15    applicable  late  payment penalty. Beginning on the effective
16    date of this amendatory Act of 1995, in the case of any  type
17    of  tax  return  required  to  be  filed more frequently than
18    annually, when the failure to  file  the  tax  return  on  or
19    before   the   date  prescribed  for  filing  (including  any
20    extensions) is shown to be nonfraudulent and has not occurred
21    in the 2 years immediately preceding the failure to  file  on
22    the  prescribed  due  date,  the  penalty  imposed by Section
23    3-3(a) shall be abated.
24        (a-5)  This subsection (a-5) is applicable to returns due
25    on and after January 1, 1996 and on or  before  December  31,
26    2000.  A  penalty equal to 2% of the tax required to be shown
27    due on a return, up to a maximum amount of  $250,  determined
28    without regard to any part of the tax that is paid on time or
29    by  any  credit  that  was properly allowable on the date the
30    return was required to be filed, shall be imposed for failure
31    to file the tax return on or before the due  date  prescribed
32    for  filing  determined with regard for any extension of time
33    for filing. However, if any return is  not  filed  within  30
 
                            -6-      LRB093 05166 SJM 05226 b
 1    days  after  notice  of nonfiling mailed by the Department to
 2    the  last  known  address  of  the  taxpayer   contained   in
 3    Department  records,  an  additional  penalty amount shall be
 4    imposed equal to the greater of $250 or 2% of the  tax  shown
 5    on  the  return.   However, the additional penalty amount may
 6    not exceed $5,000 and is determined  without  regard  to  any
 7    part  of  the  tax that is paid on time or by any credit that
 8    was properly allowable on the date the return was required to
 9    be filed (penalty for late  filing  or  nonfiling).   If  any
10    unprocessable  return  is  corrected and filed within 30 days
11    after notice by the Department, the late filing or  nonfiling
12    penalty  shall  not  apply.   If a penalty for late filing or
13    nonfiling is imposed  in  addition  to  a  penalty  for  late
14    payment,  the  total penalty due shall be the sum of the late
15    filing penalty and the applicable late  payment  penalty.  In
16    the  case of any type of tax return required to be filed more
17    frequently than annually, when the failure to  file  the  tax
18    return on or before the date prescribed for filing (including
19    any  extensions)  is  shown  to  be nonfraudulent and has not
20    occurred in the 2 years immediately preceding the failure  to
21    file  on  the  prescribed  due  date,  the penalty imposed by
22    Section 3-3(a-5) shall be abated.
23        (a-10)  This subsection (a-10) is applicable  to  returns
24    due  on  and  after January 1, 2001. A penalty equal to 2% of
25    the tax required to be shown due on a return, up to a maximum
26    amount of $250, reduced by any tax that is paid on time or by
27    any credit that was properly allowable on the date the return
28    was required to be filed, shall be  imposed  for  failure  to
29    file  the tax return on or before the due date prescribed for
30    filing determined with regard for any extension of  time  for
31    filing.  However,  if  any return is not filed within 30 days
32    after notice of nonfiling mailed by  the  Department  to  the
33    last  known  address  of the taxpayer contained in Department
34    records, an additional penalty amount shall be imposed  equal
 
                            -7-      LRB093 05166 SJM 05226 b
 1    to  the greater of $250 or 2% of the tax shown on the return.
 2    However, the additional penalty amount may not exceed  $5,000
 3    and  is determined without regard to any part of the tax that
 4    is paid on time or by any credit that was properly  allowable
 5    on  the date the return was required to be filed (penalty for
 6    late filing or nonfiling).  If any  unprocessable  return  is
 7    corrected  and  filed  within  30  days  after  notice by the
 8    Department, the late filing or nonfiling  penalty  shall  not
 9    apply.   If a penalty for late filing or nonfiling is imposed
10    in addition to a penalty for late payment, the total  penalty
11    due  shall  be  the  sum  of  the late filing penalty and the
12    applicable late payment penalty. In the case of any  type  of
13    tax   return  required  to  be  filed  more  frequently  than
14    annually, when the failure to  file  the  tax  return  on  or
15    before   the   date  prescribed  for  filing  (including  any
16    extensions) is shown to be nonfraudulent and has not occurred
17    in the 2 years immediately preceding the failure to  file  on
18    the  prescribed  due  date,  the  penalty  imposed by Section
19    3-3(a-10) shall be abated.
20        (b)  This subsection  is  applicable  before  January  1,
21    1998.  A penalty of 15% of the tax shown on the return or the
22    tax required to be shown due on the return shall  be  imposed
23    for failure to pay:
24             (1)  the  tax  shown  due on the return on or before
25        the due date prescribed  for  payment  of  that  tax,  an
26        amount  of  underpayment  of  estimated tax, or an amount
27        that is reported in  an  amended  return  other  than  an
28        amended return timely filed as required by subsection (b)
29        of  Section  506  of the Illinois Income Tax Act (penalty
30        for late payment or nonpayment of admitted liability); or
31             (2)  the full amount of any tax required to be shown
32        due on a return and which is not shown (penalty for  late
33        payment or nonpayment of additional liability), within 30
34        days  after  a  notice  of  arithmetic  error, notice and
 
                            -8-      LRB093 05166 SJM 05226 b
 1        demand,  or  a  final  assessment  is   issued   by   the
 2        Department.  In  the  case  of a final assessment arising
 3        following a protest and hearing, the 30-day period  shall
 4        not  begin  until  all proceedings in court for review of
 5        the final assessment have terminated or  the  period  for
 6        obtaining  a review has expired without proceedings for a
 7        review having been instituted.  In the case of  a  notice
 8        of  tax liability that becomes a final assessment without
 9        a protest and  hearing,  the  penalty  provided  in  this
10        paragraph  (2)  shall be imposed at the expiration of the
11        period provided for the filing of a protest.
12        (b-5)  This subsection is applicable to  returns  due  on
13    and after January 1, 1998 and on or before December 31, 2000.
14    A  penalty  of  20% of the tax shown on the return or the tax
15    required to be shown due on the return shall be  imposed  for
16    failure to pay:
17             (1)  the  tax  shown  due on the return on or before
18        the due date prescribed  for  payment  of  that  tax,  an
19        amount  of  underpayment  of  estimated tax, or an amount
20        that is reported in  an  amended  return  other  than  an
21        amended return timely filed as required by subsection (b)
22        of  Section  506  of the Illinois Income Tax Act (penalty
23        for late payment or nonpayment of admitted liability); or
24             (2)  the full amount of any tax required to be shown
25        due on a return and which is not shown (penalty for  late
26        payment or nonpayment of additional liability), within 30
27        days  after  a  notice  of  arithmetic  error, notice and
28        demand,  or  a  final  assessment  is   issued   by   the
29        Department.  In  the  case  of a final assessment arising
30        following a protest and hearing, the 30-day period  shall
31        not  begin  until  all proceedings in court for review of
32        the final assessment have terminated or  the  period  for
33        obtaining  a review has expired without proceedings for a
34        review having been instituted.  In the case of  a  notice
 
                            -9-      LRB093 05166 SJM 05226 b
 1        of  tax liability that becomes a final assessment without
 2        a protest and  hearing,  the  penalty  provided  in  this
 3        paragraph  (2)  shall be imposed at the expiration of the
 4        period provided for the filing of a protest.
 5        (b-10)  This subsection (b-10) is applicable  to  returns
 6    due on and after January 1, 2001.  A penalty shall be imposed
 7    for failure to pay:
 8             (1)  the  tax shown due on a return on or before the
 9        due date prescribed for payment of that tax, an amount of
10        underpayment of estimated  tax,  or  an  amount  that  is
11        reported  in  an  amended  return  other  than an amended
12        return timely filed as  required  by  subsection  (b)  of
13        Section  506  of the Illinois Income Tax Act (penalty for
14        late payment or nonpayment of admitted  liability).   The
15        amount of penalty imposed under this subsection (b-10)(1)
16        shall  be  2% of any amount that is paid no later than 30
17        days after the due date, 5% of any amount  that  is  paid
18        later  than 30 days after the due date and not later than
19        90 days after the due date, 10% of  any  amount  that  is
20        paid  later than 90 days after the due date and not later
21        than 180 days after the due date, and 15% of  any  amount
22        that  is  paid later than 180 days after the due date. If
23        notice and demand is made for the payment of  any  amount
24        of  tax  due and if the amount due is paid within 30 days
25        after the date of the notice and demand, then the penalty
26        for late payment  or  nonpayment  of  admitted  liability
27        under  this  subsection  (b-10)(1)  on the amount so paid
28        shall not accrue for the period after  the  date  of  the
29        notice and demand.
30             (2)  the full amount of any tax required to be shown
31        due  on  a return and that is not shown (penalty for late
32        payment or nonpayment of additional liability), within 30
33        days after a  notice  of  arithmetic  error,  notice  and
34        demand,   or   a   final  assessment  is  issued  by  the
 
                            -10-     LRB093 05166 SJM 05226 b
 1        Department.  In the case of a  final  assessment  arising
 2        following  a protest and hearing, the 30-day period shall
 3        not begin until all proceedings in court  for  review  of
 4        the  final  assessment  have terminated or the period for
 5        obtaining a review has expired without proceedings for  a
 6        review  having  been  instituted.   The amount of penalty
 7        imposed under this subsection (b-10)(2) shall be  20%  of
 8        any amount that is not paid within the 30-day period.  In
 9        the  case  of  a  notice  of tax liability that becomes a
10        final assessment  without  a  protest  and  hearing,  the
11        penalty  provided  in  this subsection (b-10)(2) shall be
12        imposed at the expiration of the period provided for  the
13        filing of a protest.
14        (c)  For  purposes  of  the  late  payment penalties, the
15    basis of the penalty shall be the tax shown or required to be
16    shown on a return, whichever is applicable,  reduced  by  any
17    part of the tax which is paid on time and by any credit which
18    was properly allowable on the date the return was required to
19    be filed.
20        (d)  A penalty shall be applied to the tax required to be
21    shown  even  if that amount is less than the tax shown on the
22    return.
23        (e)  This subsection (e) is  applicable  to  returns  due
24    before  January  1,  2001.  If  both  a  subsection (b)(1) or
25    (b-5)(1) penalty and a subsection (b)(2) or (b-5)(2)  penalty
26    are  assessed  against the same return, the subsection (b)(2)
27    or (b-5)(2)  penalty  shall  be  assessed  against  only  the
28    additional tax found to be due.
29        (e-5)  This subsection (e-5) is applicable to returns due
30    on  and after January 1, 2001. If both a subsection (b-10)(1)
31    penalty and  a  subsection  (b-10)(2)  penalty  are  assessed
32    against  the  same  return,  the subsection (b-10)(2) penalty
33    shall be assessed against only the additional tax found to be
34    due.
 
                            -11-     LRB093 05166 SJM 05226 b
 1        (f)  If the taxpayer has failed to file the  return,  the
 2    Department  shall  determine the correct tax according to its
 3    best judgment and information, which amount  shall  be  prima
 4    facie evidence of the correctness of the tax due.
 5        (g)  The  time  within  which  to file a return or pay an
 6    amount of tax due without imposition of a  penalty  does  not
 7    extend the time within which to file a protest to a notice of
 8    tax liability or a notice of deficiency.
 9        (h)  No  return  shall  be determined to be unprocessable
10    because of the omission of any information requested  on  the
11    return  pursuant  to  Section  2505-575  of the Department of
12    Revenue Law (20 ILCS 2505/2505-575).
13        (i)  If a taxpayer has a tax liability that  is  eligible
14    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
15    taxpayer fails  to  satisfy  the  tax  liability  during  the
16    amnesty  period  provided  for  in that Act, then the penalty
17    imposed by the Department under this Section shall be imposed
18    in an amount that is 200% of the amount that would  otherwise
19    be imposed under this Section.
20    (Source: P.A.  91-239,  eff.  1-1-00;  91-803,  eff.  1-1-01;
21    92-742, eff. 7-25-02.)

22        (35 ILCS 735/3-4) (from Ch. 120, par. 2603-4)
23        Sec.   3-4.    Penalty   for   failure  to  file  correct
24    information returns.
25        (a)  Failure  to  file  correct  information  returns   -
26    imposition of penalty.
27             (1)  In  general. Unless otherwise provided in a tax
28        Act, in the case of a failure described in paragraph  (2)
29        of  this  subsection (a) by any person with respect to an
30        information return, that person shall pay a penalty of $5
31        for each return or statement with respect  to  which  the
32        failure  occurs,  but  the  total  amount imposed on that
33        person for all such failures  during  any  calendar  year
 
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 1        shall not exceed $25,000.
 2             (2)  Failures  subject  to  penalty.  The  following
 3        failures  are subject to the penalty imposed in paragraph
 4        (1) of this subsection (a):
 5                  (A)  any failure to file an information  return
 6             with the Department on or before the required filing
 7             date, or
 8                  (B)  any   failure   to   include  all  of  the
 9             information required to be shown on  the  return  or
10             the inclusion of incorrect information.
11        (b)  Reduction where correction in specified period.
12             (1)  Correction  within  60  days.  If  any  failure
13        described  in  subsection  (a) (2) is corrected within 60
14        days after the required filing date:
15                  (A)  the  penalty  imposed  by  subsection  (a)
16             shall be reduced by 50%; and
17                  (B)  the total amount imposed on the person for
18             all such failures during any calendar year which are
19             so corrected shall not exceed  50%  of  the  maximum
20             prescribed in subsection (a) (1).
21        (c)  Information return defined. An information return is
22    any  tax  return  required  by a tax Act to be filed with the
23    Department that does not, by law, require the  payment  of  a
24    tax liability.
25        (d)  If  a  taxpayer has a tax liability that is eligible
26    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
27    taxpayer  fails  to  satisfy  the  tax  liability  during the
28    amnesty period provided for in that  Act,  then  the  penalty
29    imposed by the Department under this Section shall be imposed
30    in  an amount that is 200% of the amount that would otherwise
31    be imposed under this Section.
32    (Source: P.A. 87-205.)

33        (35 ILCS 735/3-5) (from Ch. 120, par. 2603-5)
 
                            -13-     LRB093 05166 SJM 05226 b
 1        Sec. 3-5.  Penalty for negligence.
 2        (a)  If  any  return  or  amended  return   is   prepared
 3    negligently,  but  without  intent  to defraud, and filed, in
 4    addition to any penalty imposed under  Section  3-3  of  this
 5    Act,  a penalty shall be imposed in an amount equal to 20% of
 6    any resulting deficiency.
 7        (b)  Negligence includes any failure to make a reasonable
 8    attempt to comply with the provisions  of  any  tax  Act  and
 9    includes  careless, reckless, or intentional disregard of the
10    law or regulations.
11        (c)  No penalty shall be imposed under this Section if it
12    is shown that failure to comply with the tax Act  is  due  to
13    reasonable  cause.   A  taxpayer  is  not  negligent  if  the
14    taxpayer shows substantial authority to support the return as
15    filed.
16        (d)  If  a  taxpayer has a tax liability that is eligible
17    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
18    taxpayer  fails  to  satisfy  the  tax  liability  during the
19    amnesty period provided for in that  Act,  then  the  penalty
20    imposed  by the Department shall be imposed in an amount that
21    is 200% of the amount that  would  otherwise  be  imposed  in
22    accordance with this Section.
23    (Source: P.A. 87-205; 87-1189.)

24        (35 ILCS 735/3-6) (from Ch. 120, par. 2603-6)
25        Sec. 3-6.  Penalty for fraud.
26        (a)  If any return or amended return is filed with intent
27    to  defraud, in addition to any penalty imposed under Section
28    3-3 of this Act, a penalty shall  be  imposed  in  an  amount
29    equal to 50% of any resulting deficiency.
30        (b)  If  any  claim  is  filed  with intent to defraud, a
31    penalty shall be imposed in an amount equal  to  50%  of  the
32    amount fraudulently claimed for credit or refund.
33        (c)  If  a  taxpayer has a tax liability that is eligible
 
                            -14-     LRB093 05166 SJM 05226 b
 1    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
 2    taxpayer  fails  to  satisfy  the  tax  liability  during the
 3    amnesty period provided for in that  Act,  then  the  penalty
 4    imposed by the Department under this Section shall be imposed
 5    in  an amount that is 200% of the amount that would otherwise
 6    be imposed under this Section.
 7    (Source: P.A. 87-205.)

 8        (35 ILCS 735/3-7.5)
 9        Sec. 3-7.5.  Bad check penalty.
10        (a)  In addition to any other penalty  provided  in  this
11    Act,  a  penalty  of  $25  shall be imposed on any person who
12    issues a check or other draft to the Department that  is  not
13    honored  upon  presentment.   The  penalty imposed under this
14    Section shall be deemed assessed at the time  of  presentment
15    of  the  check  or  other  draft and shall be treated for all
16    purposes, including collection and allocation, as part of the
17    tax or other liability for which the  check  or  other  draft
18    represented payment.
19        (b)  If  a  taxpayer has a tax liability that is eligible
20    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
21    taxpayer  fails  to  satisfy  the  tax  liability  during the
22    amnesty period provided for in that  Act,  then  the  penalty
23    imposed by the Department under this Section shall be imposed
24    in  an amount that is 200% of the amount that would otherwise
25    be imposed under this Section.
26    (Source: P.A. 91-803, eff. 1-1-01.)

27        Section 999.  Effective date.  This Act takes effect upon
28    becoming law.