(35 ILCS 520/14.1)
Enforcement by State's Attorney.
(a) The State's
Attorney of a county in which a violation of this Act is believed to have
occurred may request authorization from the Attorney General to investigate the
violation and enforce any tax or penalty provided in this Act. If the Attorney
General approves the request, the State's Attorney shall so notify the
Department and be deemed a designated agent of the Department to enforce the
provisions of this Act and shall be deemed to possess all of the investigatory
and enforcement authorities provided to the Department in this Act. The
Director shall cooperate fully with the State's Attorney in any investigation
and in all enforcement proceedings.
(b) The State's Attorney shall notify the Director promptly of any judgment
entered against any person under this Act. Thirty percent of any tax or
penalty collected in an action or proceeding brought by the State's Attorney
under this Act shall be remitted to the collecting county by the Department, in
addition to the costs associated with the investigation and enforcement
proceeding, for deposit into the county's general revenue fund.
(c) A lien provided to the Department for the tax imposed under this Act
or for a penalty or interest provided in this Act
is also a lien in favor of the county in an amount equal to
30% of the judgment obtained by the State's Attorney, plus the costs
associated with the investigation and enforcement proceedings.
(d) Neither the county nor the State's Attorney is required to furnish
a bond or make a deposit for or pay costs or fees of a court or court
officer in a legal proceeding under this Act.
(Source: P.A. 88-669, eff. 11-29-94; 88-679, eff. 7-1-95