(625 ILCS 5/3-1003)
(from Ch. 95 1/2, par. 3-1003)
The Department shall have full power to administer and enforce
this Article; to collect all taxes, penalties and interest due hereunder; to
dispose of taxes, penalties and interest so collected in the manner hereinafter
provided, and to determine all rights to credit memoranda or refunds arising
on account of the erroneous payment of tax penalty or interest hereunder.
In the administration of, and compliance with, this Article, the Department
and persons who are subject to this Article shall have the same rights,
remedies, privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties and definitions
of terms, and employ the same modes of procedure, as are prescribed in the
Use Tax Act, as now or hereafter amended, which are not inconsistent with
this Article, as fully as if provisions contained in those Sections of the
Use Tax Act were set forth in this Article.
In addition to any other penalties imposed under law, any person
convicted of violating the provisions of this Article, shall be assessed a
fine of $1,000.
(Source: P.A. 85-444.)