093_SB0969enr

 
SB969 Enrolled                       LRB093 02878 SJM 02894 b

 1        AN ACT in relation to taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 1. Short title. This Act may be cited as the  Tax
 5    Delinquency Amnesty Act.

 6        Section 5. Definitions. As used in this Act:
 7        "Department" means the Illinois Department of Revenue.
 8        "Rules"  means  any  rules adopted or forms prescribed by
 9    the Department.
10        "Taxable period" means any period of time for  which  any
11    tax is imposed by and owed to the State of Illinois.
12        "Taxpayer" means any person, corporation, or other entity
13    subject  to  any  tax,  except  for  the  motor fuel use tax,
14    imposed by any law of the State of Illinois  and  payable  to
15    the State of Illinois.

16        Section   10.   Amnesty  program.  The  Department  shall
17    establish an amnesty program for all taxpayers owing any  tax
18    imposed  by reason of or pursuant to authorization by any law
19    of the State of Illinois and collected by the Department.
20        The amnesty program shall be for a period from October 1,
21    2003 through November 15, 2003.
22        The amnesty program shall provide that, upon payment by a
23    taxpayer of all taxes due from that taxpayer to the State  of
24    Illinois  for  any  taxable period ending after June 30, 1983
25    and prior to July 1, 2002, the Department shall abate and not
26    seek to  collect  any  interest  or  penalties  that  may  be
27    applicable  and  the  Department  shall  not  seek  civil  or
28    criminal  prosecution for any taxpayer for the period of time
29    for which amnesty has been granted to the  taxpayer.  Failure
30    to  pay all taxes due to the State for a taxable period shall



 
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 1    invalidate any amnesty granted under this Act. Amnesty  shall
 2    be  granted  only  if all amnesty conditions are satisfied by
 3    the taxpayer.
 4        Amnesty shall not be granted to taxpayers who are a party
 5    to any criminal investigation or to  any  civil  or  criminal
 6    litigation  that is pending in any circuit court or appellate
 7    court or the Supreme Court  of  this  State  for  nonpayment,
 8    delinquency, or fraud in relation to any State tax imposed by
 9    any law of the State of Illinois.
10        Voluntary  payments  made under this Act shall be made by
11    cash, check, guaranteed remittance, or ACH debit.
12        The  Department  shall  adopt  rules  as   necessary   to
13    implement the provisions of this Act.
14        Except  as  otherwise provided in this Section, all money
15    collected under this Act that would  otherwise  be  deposited
16    into  the General Revenue Fund shall be deposited as follows:
17    (i) one-half into the Common School Fund; (ii) one-half  into
18    the  General Revenue Fund. Two percent of all money collected
19    under this Act shall be deposited by the State Treasurer into
20    the Tax Compliance and Administration Fund  and,  subject  to
21    appropriation, shall be used by the Department to cover costs
22    associated with the administration of this Act.

23        Section  905.   The  Uniform  Penalty and Interest Act is
24    amended by changing Sections 3-2, 3-3,  3-4,  3-5,  3-6,  and
25    3-7.5 as follows:

26        (35 ILCS 735/3-2) (from Ch. 120, par. 2603-2)
27        Sec. 3-2.  Interest.
28        (a)  Interest  paid  by  the  Department to taxpayers and
29    interest charged to taxpayers by the Department shall be paid
30    at the annual rate determined by the  Department.  That  rate
31    shall be the underpayment rate established under Section 6621
32    of the  Internal Revenue Code.
 
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 1        (b)  The  interest rate shall be adjusted on a semiannual
 2    basis, on January 1 and July 1, based upon  the  underpayment
 3    rate  going  into  effect  on  that January 1 or July 1 under
 4    Section 6621 of the Internal Revenue Code.
 5        (c)  This subsection (c) is applicable to returns due  on
 6    and  before  December  31,  2000.  Interest  shall  be simple
 7    interest calculated on a daily basis. Interest  shall  accrue
 8    upon  tax  and penalty due.  If notice and demand is made for
 9    the payment of any amount of tax due and if the amount due is
10    paid within 30 days after the date of such notice and demand,
11    interest under this Section on the amount so paid  shall  not
12    be  imposed  for  the period after the date of the notice and
13    demand.
14        (c-5)  This subsection (c-5) is applicable to returns due
15    on and after January 1,  2001.    Interest  shall  be  simple
16    interest  calculated on a daily basis.  Interest shall accrue
17    upon tax due.  If notice and demand is made for  the  payment
18    of any amount of tax due and if the amount due is paid within
19    30  days  after  the  date of the notice and demand, interest
20    under this Section on the amount so paid shall not be imposed
21    for the period after the date of the notice and demand.
22        (d)  No interest shall be paid upon  any  overpayment  of
23    tax  if  the  overpayment  is  refunded  or a credit approved
24    within 90 days after the last date prescribed for filing  the
25    original  return,  or  within  90  days of the receipt of the
26    processable return, or within  90  days  after  the  date  of
27    overpayment,  whichever date is latest, as determined without
28    regard to processing  time  by  the  Comptroller  or  without
29    regard  to  the  date  on  which the credit is applied to the
30    taxpayer's account. In order for an  original  return  to  be
31    processable  for  purposes of this Section, it must be in the
32    form prescribed or approved by the Department, signed by  the
33    person  authorized  by  law,  and  contain  all  information,
34    schedules,  and  support documents necessary to determine the
 
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 1    tax due and to make allocations of tax as prescribed by  law.
 2    For  the  purposes  of  computing interest, a return shall be
 3    deemed to be processable unless the Department  notifies  the
 4    taxpayer  that  the  return is not processable within 90 days
 5    after the receipt of the return; however, interest shall  not
 6    accumulate  for  the  period  following  this date of notice.
 7    Interest on amounts refunded  or  credited  pursuant  to  the
 8    filing  of  an  amended  return  or claim for refund shall be
 9    determined from the due date of the original  return  or  the
10    date  of  overpayment,  whichever  is  later,  to the date of
11    payment by the Department without regard to  processing  time
12    by the Comptroller or the date of credit by the Department or
13    without  regard to the date on which the credit is applied to
14    the taxpayer's account. If a claim for refund relates  to  an
15    overpayment  attributable to a net loss carryback as provided
16    by Section 207 of the Illinois Income Tax Act,  the  date  of
17    overpayment  shall  be  the  last  day of the taxable year in
18    which the loss was incurred.
19        (e)  Interest on erroneous refunds. Any  portion  of  the
20    tax  imposed by an Act to which this Act is applicable or any
21    interest or penalty which has been erroneously  refunded  and
22    which  is  recoverable  by the Department shall bear interest
23    from the date of payment of the refund. However, no  interest
24    will be charged if the erroneous refund is for an amount less
25    than $500 and is due to a mistake of the Department.
26        (f)  If  a  taxpayer has a tax liability that is eligible
27    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
28    taxpayer  fails  to  satisfy  the  tax  liability  during the
29    amnesty period provided for in that Act,  then  the  interest
30    charged by the Department under this Section shall be imposed
31    at  a  rate  that is 200% of the rate that would otherwise be
32    imposed under this Section.
33    (Source: P.A. 91-803, eff. 1-1-01.)
 
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 1        (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
 2        Sec. 3-3.  Penalty for failure to file or pay.
 3        (a)  This subsection (a) is applicable before January  1,
 4    1996.  A penalty of 5% of the tax required to be shown due on
 5    a  return shall be imposed for failure to file the tax return
 6    on or before the due date prescribed  for  filing  determined
 7    with regard for any extension of time for filing (penalty for
 8    late  filing  or  nonfiling).  If any unprocessable return is
 9    corrected and filed  within  21  days  after  notice  by  the
10    Department,  the  late  filing or nonfiling penalty shall not
11    apply.  If a penalty for late filing or nonfiling is  imposed
12    in  addition to a penalty for late payment, the total penalty
13    due shall be the sum of  the  late  filing  penalty  and  the
14    applicable  late  payment penalty. Beginning on the effective
15    date of this amendatory Act of 1995, in the case of any  type
16    of  tax  return  required  to  be  filed more frequently than
17    annually, when the failure to  file  the  tax  return  on  or
18    before   the   date  prescribed  for  filing  (including  any
19    extensions) is shown to be nonfraudulent and has not occurred
20    in the 2 years immediately preceding the failure to  file  on
21    the  prescribed  due  date,  the  penalty  imposed by Section
22    3-3(a) shall be abated.
23        (a-5)  This subsection (a-5) is applicable to returns due
24    on and after January 1, 1996 and on or  before  December  31,
25    2000.  A  penalty equal to 2% of the tax required to be shown
26    due on a return, up to a maximum amount of  $250,  determined
27    without regard to any part of the tax that is paid on time or
28    by  any  credit  that  was properly allowable on the date the
29    return was required to be filed, shall be imposed for failure
30    to file the tax return on or before the due  date  prescribed
31    for  filing  determined with regard for any extension of time
32    for filing. However, if any return is  not  filed  within  30
33    days  after  notice  of nonfiling mailed by the Department to
34    the  last  known  address  of  the  taxpayer   contained   in
 
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 1    Department  records,  an  additional  penalty amount shall be
 2    imposed equal to the greater of $250 or 2% of the  tax  shown
 3    on  the  return.   However, the additional penalty amount may
 4    not exceed $5,000 and is determined  without  regard  to  any
 5    part  of  the  tax that is paid on time or by any credit that
 6    was properly allowable on the date the return was required to
 7    be filed (penalty for late  filing  or  nonfiling).   If  any
 8    unprocessable  return  is  corrected and filed within 30 days
 9    after notice by the Department, the late filing or  nonfiling
10    penalty  shall  not  apply.   If a penalty for late filing or
11    nonfiling is imposed  in  addition  to  a  penalty  for  late
12    payment,  the  total penalty due shall be the sum of the late
13    filing penalty and the applicable late  payment  penalty.  In
14    the  case of any type of tax return required to be filed more
15    frequently than annually, when the failure to  file  the  tax
16    return on or before the date prescribed for filing (including
17    any  extensions)  is  shown  to  be nonfraudulent and has not
18    occurred in the 2 years immediately preceding the failure  to
19    file  on  the  prescribed  due  date,  the penalty imposed by
20    Section 3-3(a-5) shall be abated.
21        (a-10)  This subsection (a-10) is applicable  to  returns
22    due  on  and  after January 1, 2001. A penalty equal to 2% of
23    the tax required to be shown due on a return, up to a maximum
24    amount of $250, reduced by any tax that is paid on time or by
25    any credit that was properly allowable on the date the return
26    was required to be filed, shall be  imposed  for  failure  to
27    file  the tax return on or before the due date prescribed for
28    filing determined with regard for any extension of  time  for
29    filing.  However,  if  any return is not filed within 30 days
30    after notice of nonfiling mailed by  the  Department  to  the
31    last  known  address  of the taxpayer contained in Department
32    records, an additional penalty amount shall be imposed  equal
33    to  the greater of $250 or 2% of the tax shown on the return.
34    However, the additional penalty amount may not exceed  $5,000
 
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 1    and  is determined without regard to any part of the tax that
 2    is paid on time or by any credit that was properly  allowable
 3    on  the date the return was required to be filed (penalty for
 4    late filing or nonfiling).  If any  unprocessable  return  is
 5    corrected  and  filed  within  30  days  after  notice by the
 6    Department, the late filing or nonfiling  penalty  shall  not
 7    apply.   If a penalty for late filing or nonfiling is imposed
 8    in addition to a penalty for late payment, the total  penalty
 9    due  shall  be  the  sum  of  the late filing penalty and the
10    applicable late payment penalty. In the case of any  type  of
11    tax   return  required  to  be  filed  more  frequently  than
12    annually, when the failure to  file  the  tax  return  on  or
13    before   the   date  prescribed  for  filing  (including  any
14    extensions) is shown to be nonfraudulent and has not occurred
15    in the 2 years immediately preceding the failure to  file  on
16    the  prescribed  due  date,  the  penalty  imposed by Section
17    3-3(a-10) shall be abated.
18        (b)  This subsection  is  applicable  before  January  1,
19    1998.  A penalty of 15% of the tax shown on the return or the
20    tax required to be shown due on the return shall  be  imposed
21    for failure to pay:
22             (1)  the  tax  shown  due on the return on or before
23        the due date prescribed  for  payment  of  that  tax,  an
24        amount  of  underpayment  of  estimated tax, or an amount
25        that is reported in  an  amended  return  other  than  an
26        amended return timely filed as required by subsection (b)
27        of  Section  506  of the Illinois Income Tax Act (penalty
28        for late payment or nonpayment of admitted liability); or
29             (2)  the full amount of any tax required to be shown
30        due on a return and which is not shown (penalty for  late
31        payment or nonpayment of additional liability), within 30
32        days  after  a  notice  of  arithmetic  error, notice and
33        demand,  or  a  final  assessment  is   issued   by   the
34        Department.  In  the  case  of a final assessment arising
 
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 1        following a protest and hearing, the 30-day period  shall
 2        not  begin  until  all proceedings in court for review of
 3        the final assessment have terminated or  the  period  for
 4        obtaining  a review has expired without proceedings for a
 5        review having been instituted.  In the case of  a  notice
 6        of  tax liability that becomes a final assessment without
 7        a protest and  hearing,  the  penalty  provided  in  this
 8        paragraph  (2)  shall be imposed at the expiration of the
 9        period provided for the filing of a protest.
10        (b-5)  This subsection is applicable to  returns  due  on
11    and after January 1, 1998 and on or before December 31, 2000.
12    A  penalty  of  20% of the tax shown on the return or the tax
13    required to be shown due on the return shall be  imposed  for
14    failure to pay:
15             (1)  the  tax  shown  due on the return on or before
16        the due date prescribed  for  payment  of  that  tax,  an
17        amount  of  underpayment  of  estimated tax, or an amount
18        that is reported in  an  amended  return  other  than  an
19        amended return timely filed as required by subsection (b)
20        of  Section  506  of the Illinois Income Tax Act (penalty
21        for late payment or nonpayment of admitted liability); or
22             (2)  the full amount of any tax required to be shown
23        due on a return and which is not shown (penalty for  late
24        payment or nonpayment of additional liability), within 30
25        days  after  a  notice  of  arithmetic  error, notice and
26        demand,  or  a  final  assessment  is   issued   by   the
27        Department.  In  the  case  of a final assessment arising
28        following a protest and hearing, the 30-day period  shall
29        not  begin  until  all proceedings in court for review of
30        the final assessment have terminated or  the  period  for
31        obtaining  a review has expired without proceedings for a
32        review having been instituted.  In the case of  a  notice
33        of  tax liability that becomes a final assessment without
34        a protest and  hearing,  the  penalty  provided  in  this
 
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 1        paragraph  (2)  shall be imposed at the expiration of the
 2        period provided for the filing of a protest.
 3        (b-10)  This subsection (b-10) is applicable  to  returns
 4    due on and after January 1, 2001.  A penalty shall be imposed
 5    for failure to pay:
 6             (1)  the  tax shown due on a return on or before the
 7        due date prescribed for payment of that tax, an amount of
 8        underpayment of estimated  tax,  or  an  amount  that  is
 9        reported  in  an  amended  return  other  than an amended
10        return timely filed as  required  by  subsection  (b)  of
11        Section  506  of the Illinois Income Tax Act (penalty for
12        late payment or nonpayment of admitted  liability).   The
13        amount of penalty imposed under this subsection (b-10)(1)
14        shall  be  2% of any amount that is paid no later than 30
15        days after the due date, 5% of any amount  that  is  paid
16        later  than 30 days after the due date and not later than
17        90 days after the due date, 10% of  any  amount  that  is
18        paid  later than 90 days after the due date and not later
19        than 180 days after the due date, and 15% of  any  amount
20        that  is  paid later than 180 days after the due date. If
21        notice and demand is made for the payment of  any  amount
22        of  tax  due and if the amount due is paid within 30 days
23        after the date of the notice and demand, then the penalty
24        for late payment  or  nonpayment  of  admitted  liability
25        under  this  subsection  (b-10)(1)  on the amount so paid
26        shall not accrue for the period after  the  date  of  the
27        notice and demand.
28             (2)  the full amount of any tax required to be shown
29        due  on  a return and that is not shown (penalty for late
30        payment or nonpayment of additional liability), within 30
31        days after a  notice  of  arithmetic  error,  notice  and
32        demand,   or   a   final  assessment  is  issued  by  the
33        Department.  In the case of a  final  assessment  arising
34        following  a protest and hearing, the 30-day period shall
 
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 1        not begin until all proceedings in court  for  review  of
 2        the  final  assessment  have terminated or the period for
 3        obtaining a review has expired without proceedings for  a
 4        review  having  been  instituted.   The amount of penalty
 5        imposed under this subsection (b-10)(2) shall be  20%  of
 6        any amount that is not paid within the 30-day period.  In
 7        the  case  of  a  notice  of tax liability that becomes a
 8        final assessment  without  a  protest  and  hearing,  the
 9        penalty  provided  in  this subsection (b-10)(2) shall be
10        imposed at the expiration of the period provided for  the
11        filing of a protest.
12        (c)  For  purposes  of  the  late  payment penalties, the
13    basis of the penalty shall be the tax shown or required to be
14    shown on a return, whichever is applicable,  reduced  by  any
15    part of the tax which is paid on time and by any credit which
16    was properly allowable on the date the return was required to
17    be filed.
18        (d)  A penalty shall be applied to the tax required to be
19    shown  even  if that amount is less than the tax shown on the
20    return.
21        (e)  This subsection (e) is  applicable  to  returns  due
22    before  January  1,  2001.  If  both  a  subsection (b)(1) or
23    (b-5)(1) penalty and a subsection (b)(2) or (b-5)(2)  penalty
24    are  assessed  against the same return, the subsection (b)(2)
25    or (b-5)(2)  penalty  shall  be  assessed  against  only  the
26    additional tax found to be due.
27        (e-5)  This subsection (e-5) is applicable to returns due
28    on  and after January 1, 2001. If both a subsection (b-10)(1)
29    penalty and  a  subsection  (b-10)(2)  penalty  are  assessed
30    against  the  same  return,  the subsection (b-10)(2) penalty
31    shall be assessed against only the additional tax found to be
32    due.
33        (f)  If the taxpayer has failed to file the  return,  the
34    Department  shall  determine the correct tax according to its
 
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 1    best judgment and information, which amount  shall  be  prima
 2    facie evidence of the correctness of the tax due.
 3        (g)  The  time  within  which  to file a return or pay an
 4    amount of tax due without imposition of a  penalty  does  not
 5    extend the time within which to file a protest to a notice of
 6    tax liability or a notice of deficiency.
 7        (h)  No  return  shall  be determined to be unprocessable
 8    because of the omission of any information requested  on  the
 9    return  pursuant  to  Section  2505-575  of the Department of
10    Revenue Law (20 ILCS 2505/2505-575).
11        (i)  If a taxpayer has a tax liability that  is  eligible
12    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
13    taxpayer fails  to  satisfy  the  tax  liability  during  the
14    amnesty  period  provided  for  in that Act, then the penalty
15    imposed by the Department under this Section shall be imposed
16    in an amount that is 200% of the amount that would  otherwise
17    be imposed under this Section.
18    (Source: P.A.  91-239,  eff.  1-1-00;  91-803,  eff.  1-1-01;
19    92-742, eff. 7-25-02.)

20        (35 ILCS 735/3-4) (from Ch. 120, par. 2603-4)
21        Sec.   3-4.    Penalty   for   failure  to  file  correct
22    information returns.
23        (a)  Failure  to  file  correct  information  returns   -
24    imposition of penalty.
25             (1)  In  general. Unless otherwise provided in a tax
26        Act, in the case of a failure described in paragraph  (2)
27        of  this  subsection (a) by any person with respect to an
28        information return, that person shall pay a penalty of $5
29        for each return or statement with respect  to  which  the
30        failure  occurs,  but  the  total  amount imposed on that
31        person for all such failures  during  any  calendar  year
32        shall not exceed $25,000.
33             (2)  Failures  subject  to  penalty.  The  following
 
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 1        failures  are subject to the penalty imposed in paragraph
 2        (1) of this subsection (a):
 3                  (A)  any failure to file an information  return
 4             with the Department on or before the required filing
 5             date, or
 6                  (B)  any   failure   to   include  all  of  the
 7             information required to be shown on  the  return  or
 8             the inclusion of incorrect information.
 9        (b)  Reduction where correction in specified period.
10             (1)  Correction  within  60  days.  If  any  failure
11        described  in  subsection  (a) (2) is corrected within 60
12        days after the required filing date:
13                  (A)  the  penalty  imposed  by  subsection  (a)
14             shall be reduced by 50%; and
15                  (B)  the total amount imposed on the person for
16             all such failures during any calendar year which are
17             so corrected shall not exceed  50%  of  the  maximum
18             prescribed in subsection (a) (1).
19        (c)  Information return defined. An information return is
20    any  tax  return  required  by a tax Act to be filed with the
21    Department that does not, by law, require the  payment  of  a
22    tax liability.
23        (d)  If  a  taxpayer has a tax liability that is eligible
24    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
25    taxpayer  fails  to  satisfy  the  tax  liability  during the
26    amnesty period provided for in that  Act,  then  the  penalty
27    imposed by the Department under this Section shall be imposed
28    in  an amount that is 200% of the amount that would otherwise
29    be imposed under this Section.
30    (Source: P.A. 87-205.)

31        (35 ILCS 735/3-5) (from Ch. 120, par. 2603-5)
32        Sec. 3-5.  Penalty for negligence.
33        (a)  If  any  return  or  amended  return   is   prepared
 
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 1    negligently,  but  without  intent  to defraud, and filed, in
 2    addition to any penalty imposed under  Section  3-3  of  this
 3    Act,  a penalty shall be imposed in an amount equal to 20% of
 4    any resulting deficiency.
 5        (b)  Negligence includes any failure to make a reasonable
 6    attempt to comply with the provisions  of  any  tax  Act  and
 7    includes  careless, reckless, or intentional disregard of the
 8    law or regulations.
 9        (c)  No penalty shall be imposed under this Section if it
10    is shown that failure to comply with the tax Act  is  due  to
11    reasonable  cause.   A  taxpayer  is  not  negligent  if  the
12    taxpayer shows substantial authority to support the return as
13    filed.
14        (d)  If  a  taxpayer has a tax liability that is eligible
15    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
16    taxpayer  fails  to  satisfy  the  tax  liability  during the
17    amnesty period provided for in that  Act,  then  the  penalty
18    imposed  by the Department shall be imposed in an amount that
19    is 200% of the amount that  would  otherwise  be  imposed  in
20    accordance with this Section.
21    (Source: P.A. 87-205; 87-1189.)

22        (35 ILCS 735/3-6) (from Ch. 120, par. 2603-6)
23        Sec. 3-6.  Penalty for fraud.
24        (a)  If any return or amended return is filed with intent
25    to  defraud, in addition to any penalty imposed under Section
26    3-3 of this Act, a penalty shall  be  imposed  in  an  amount
27    equal to 50% of any resulting deficiency.
28        (b)  If  any  claim  is  filed  with intent to defraud, a
29    penalty shall be imposed in an amount equal  to  50%  of  the
30    amount fraudulently claimed for credit or refund.
31        (c)  If  a  taxpayer has a tax liability that is eligible
32    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
33    taxpayer  fails  to  satisfy  the  tax  liability  during the
 
SB969 Enrolled             -14-      LRB093 02878 SJM 02894 b
 1    amnesty period provided for in that  Act,  then  the  penalty
 2    imposed by the Department under this Section shall be imposed
 3    in  an amount that is 200% of the amount that would otherwise
 4    be imposed under this Section.
 5    (Source: P.A. 87-205.)

 6        (35 ILCS 735/3-7.5)
 7        Sec. 3-7.5.  Bad check penalty.
 8        (a)  In addition to any other penalty  provided  in  this
 9    Act,  a  penalty  of  $25  shall be imposed on any person who
10    issues a check or other draft to the Department that  is  not
11    honored  upon  presentment.   The  penalty imposed under this
12    Section shall be deemed assessed at the time  of  presentment
13    of  the  check  or  other  draft and shall be treated for all
14    purposes, including collection and allocation, as part of the
15    tax or other liability for which the  check  or  other  draft
16    represented payment.
17        (b)  If  a  taxpayer has a tax liability that is eligible
18    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
19    taxpayer  fails  to  satisfy  the  tax  liability  during the
20    amnesty period provided for in that  Act,  then  the  penalty
21    imposed by the Department under this Section shall be imposed
22    in  an amount that is 200% of the amount that would otherwise
23    be imposed under this Section.
24    (Source: P.A. 91-803, eff. 1-1-01.)

25        Section 999.  Effective date.  This Act takes effect upon
26    becoming law.