(20 ILCS 1605/21.3) (from Ch. 120, par. 1171.3)
Sec. 21.3.
Any officer of any corporation licensed as an agent for the
sale of Lottery tickets and products shall be personally liable for the total
amount of Lottery receipts due the Department which are unpaid by the
corporation, together with any interest and penalties thereon assessed in
accordance with the provision of Section 21 of the Act.
The personal liability of a corporate officer as provided herein shall
survive the dissolution of the corporation. No action to enforce such
personal liability shall be commenced unless a notice of the delinquent
account has been sent to such corporate officer at the address shown on the
Lottery records or otherwise known to Department officials, and no such
action shall be commenced after the expiration of 3 years from the date of
the Department's notice of delinquent account or the termination of any
court proceedings with respect to the issue of the delinquency of a
corporation.
Procedures for protest and review of a notice of the Department's
intention to enforce personal liability against a corporate officer shall
be the same as those prescribed for protest and review of the Notice of
Assessment as set forth in Section 7.3 of this Act.
(Source: P.A. 88-522.)
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