Illinois General Assembly - Illinois Compiled Statutes

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225 ILCS 105/14

(225 ILCS 105/14) (from Ch. 111, par. 5014)

(Section scheduled to be repealed on January 1, 2027)

Sec. 14.

Failure to report ticket sales and tax.

If the permit holder
fails to make a report as required by
Section 13, or if such report is unsatisfactory, the Department may
examine or cause to be examined the books and records of any such holder
or his associates or any other person as a witness under oath to determine
the total amount of tax due under this Act.

If it is determined that there has been a default in the payment of a tax,
the promoter shall be given 20 days notice of the amount due which shall
include the expenses incurred in making the examination.

If the promoter does not pay the amount due he shall be disqualified from
obtaining a
permit under this Act and the Attorney General shall institute suit upon
the bond filed pursuant to this Act to recover the tax or penalties imposed by
this Act.

(Source: P.A. 91-408, eff. 1-1-00.)