(820 ILCS 405/901) (from Ch. 48, par. 491)
    Sec. 901. Fraud - Repayment - Ineligibility.
    A. An individual who, for the purpose of obtaining benefits, knowingly makes a false statement or knowingly fails to disclose a material fact, and thereby obtains any sum as benefits for which the individual is not eligible:
        1. Shall be required to repay such sum in cash, or
    
the amount thereof may be recovered or recouped pursuant to the provisions of Section 900.
        2. Shall be ineligible, except to the extent that
    
such benefits are subject to recoupment pursuant to this Section, for benefits for the week in which the individual has been notified of the determination of the claims adjudicator referred to in Section 702 that the individual has committed the offense described in the first paragraph and, thereafter, for 6 weeks (with respect to each of which the individual would be eligible for benefits but for the provisions of this paragraph, not including weeks for which such benefits are subject to recoupment pursuant to this Section) for the first offense, and for 2 additional weeks (with respect to each of which the individual would be eligible for benefits but for the provisions of this paragraph, not including weeks for which such benefits are subject to recoupment pursuant to this Section) for each subsequent offense. For the purposes of this paragraph, a separate offense shall be deemed to have been committed in each week for which such an individual has received a sum as benefits for which the individual was not eligible. No ineligibility under the provisions of this paragraph shall accrue with respect to any week beginning after whichever of the following occurs first: (1) 26 weeks (with respect to each of which the individual would be eligible for benefits but for the provisions of this paragraph, not including weeks for which such benefits are subject to recoupment pursuant to this Section) have elapsed since the date that the individual is notified of the determination of the claims adjudicator referred to in Section 702 that the individual has committed the offense described in the first paragraph, or (2) 2 years have elapsed since the date that is notified of the determination of the claims adjudicator referred to in Section 702 that the individual has committed the offense described in the first paragraph.
    B. The amount of benefits that an individual received for which the individual was determined to be ineligible due to fraud, plus any penalties provided for by this Act and rules adopted under this Act, may be recovered in any manner provided for in Sections 2206, 2400, 2401, 2401.1, 2402, and 2403 for the recovery of past-due contributions, interest, and penalties from employers, and those Sections of this Act shall apply to an individual who received benefits for which the individual was determined to be ineligible due to fraud.
(Source: P.A. 104-285, eff. 1-1-26.)