Illinois General Assembly - Full Text of SB0969
Illinois General Assembly

Previous General Assemblies

Full Text of SB0969  93rd General Assembly

SB0969ham001 93rd General Assembly


093_SB0969ham001

 










                                     LRB093 02878 RCE 17006 a

 1                    AMENDMENT TO SENATE BILL 969

 2        AMENDMENT NO.     .  Amend Senate Bill 969  by  replacing
 3    everything after the enacting clause with the following:

 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.
 
                            -2-      LRB093 02878 RCE 17006 a
 1        The amnesty program shall provide that, upon payment by a
 2    taxpayer of all taxes due from that taxpayer to the State  of
 3    Illinois  for  any  taxable period ending after June 30, 1983
 4    and prior to July 1, 2002, the Department shall abate and not
 5    seek to  collect  any  interest  or  penalties  that  may  be
 6    applicable  and  the  Department  shall  not  seek  civil  or
 7    criminal  prosecution for any taxpayer for the period of time
 8    for which amnesty has been granted to the  taxpayer.  Failure
 9    to  pay all taxes due to the State for a taxable period shall
10    invalidate any amnesty granted under this Act. Amnesty  shall
11    be  granted  only  if all amnesty conditions are satisfied by
12    the taxpayer.
13        Amnesty shall not be granted to taxpayers who are a party
14    to any criminal investigation or to  any  civil  or  criminal
15    litigation  that is pending in any circuit court or appellate
16    court or the Supreme Court  of  this  State  for  nonpayment,
17    delinquency, or fraud in relation to any State tax imposed by
18    any law of the State of Illinois.
19        Voluntary  payments  made under this Act shall be made by
20    cash, check, guaranteed remittance, or ACH debit.
21        The  Department  shall  adopt  rules  as   necessary   to
22    implement the provisions of this Act.
23        Except  as  otherwise provided in this Section, all money
24    collected under this Act that would  otherwise  be  deposited
25    into  the General Revenue Fund shall be deposited as follows:
26    (i) one-half into the Common School Fund; (ii) one-half  into
27    the  General Revenue Fund. Two percent of all money collected
28    under this Act shall be deposited by the State Treasurer into
29    the Tax Compliance and Administration Fund  and,  subject  to
30    appropriation, shall be used by the Department to cover costs
31    associated with the administration of this Act.

32        Section  905.   The  Uniform  Penalty and Interest Act is
33    amended by changing Sections 3-2, 3-3,  3-4,  3-5,  3-6,  and
 
                            -3-      LRB093 02878 RCE 17006 a
 1    3-7.5 as follows:

 2        (35 ILCS 735/3-2) (from Ch. 120, par. 2603-2)
 3        Sec. 3-2.  Interest.
 4        (a)  Interest  paid  by  the  Department to taxpayers and
 5    interest charged to taxpayers by the Department shall be paid
 6    at the annual rate determined by the  Department.  That  rate
 7    shall be the underpayment rate established under Section 6621
 8    of the  Internal Revenue Code.
 9        (b)  The  interest rate shall be adjusted on a semiannual
10    basis, on January 1 and July 1, based upon  the  underpayment
11    rate  going  into  effect  on  that January 1 or July 1 under
12    Section 6621 of the Internal Revenue Code.
13        (c)  This subsection (c) is applicable to returns due  on
14    and  before  December  31,  2000.  Interest  shall  be simple
15    interest calculated on a daily basis. Interest  shall  accrue
16    upon  tax  and penalty due.  If notice and demand is made for
17    the payment of any amount of tax due and if the amount due is
18    paid within 30 days after the date of such notice and demand,
19    interest under this Section on the amount so paid  shall  not
20    be  imposed  for  the period after the date of the notice and
21    demand.
22        (c-5)  This subsection (c-5) is applicable to returns due
23    on and after January 1,  2001.    Interest  shall  be  simple
24    interest  calculated on a daily basis.  Interest shall accrue
25    upon tax due.  If notice and demand is made for  the  payment
26    of any amount of tax due and if the amount due is paid within
27    30  days  after  the  date of the notice and demand, interest
28    under this Section on the amount so paid shall not be imposed
29    for the period after the date of the notice and demand.
30        (d)  No interest shall be paid upon  any  overpayment  of
31    tax  if  the  overpayment  is  refunded  or a credit approved
32    within 90 days after the last date prescribed for filing  the
33    original  return,  or  within  90  days of the receipt of the
 
                            -4-      LRB093 02878 RCE 17006 a
 1    processable return, or within  90  days  after  the  date  of
 2    overpayment,  whichever date is latest, as determined without
 3    regard to processing  time  by  the  Comptroller  or  without
 4    regard  to  the  date  on  which the credit is applied to the
 5    taxpayer's account. In order for an  original  return  to  be
 6    processable  for  purposes of this Section, it must be in the
 7    form prescribed or approved by the Department, signed by  the
 8    person  authorized  by  law,  and  contain  all  information,
 9    schedules,  and  support documents necessary to determine the
10    tax due and to make allocations of tax as prescribed by  law.
11    For  the  purposes  of  computing interest, a return shall be
12    deemed to be processable unless the Department  notifies  the
13    taxpayer  that  the  return is not processable within 90 days
14    after the receipt of the return; however, interest shall  not
15    accumulate  for  the  period  following  this date of notice.
16    Interest on amounts refunded  or  credited  pursuant  to  the
17    filing  of  an  amended  return  or claim for refund shall be
18    determined from the due date of the original  return  or  the
19    date  of  overpayment,  whichever  is  later,  to the date of
20    payment by the Department without regard to  processing  time
21    by the Comptroller or the date of credit by the Department or
22    without  regard to the date on which the credit is applied to
23    the taxpayer's account. If a claim for refund relates  to  an
24    overpayment  attributable to a net loss carryback as provided
25    by Section 207 of the Illinois Income Tax Act,  the  date  of
26    overpayment  shall  be  the  last  day of the taxable year in
27    which the loss was incurred.
28        (e)  Interest on erroneous refunds. Any  portion  of  the
29    tax  imposed by an Act to which this Act is applicable or any
30    interest or penalty which has been erroneously  refunded  and
31    which  is  recoverable  by the Department shall bear interest
32    from the date of payment of the refund. However, no  interest
33    will be charged if the erroneous refund is for an amount less
34    than $500 and is due to a mistake of the Department.
 
                            -5-      LRB093 02878 RCE 17006 a
 1        (f)  If  a  taxpayer has a tax liability that is eligible
 2    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
 3    taxpayer  fails  to  satisfy  the  tax  liability  during the
 4    amnesty period provided for in that Act,  then  the  interest
 5    charged by the Department under this Section shall be imposed
 6    at  a  rate  that is 200% of the rate that would otherwise be
 7    imposed under this Section.
 8    (Source: P.A. 91-803, eff. 1-1-01.)

 9        (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
10        Sec. 3-3.  Penalty for failure to file or pay.
11        (a)  This subsection (a) is applicable before January  1,
12    1996.  A penalty of 5% of the tax required to be shown due on
13    a  return shall be imposed for failure to file the tax return
14    on or before the due date prescribed  for  filing  determined
15    with regard for any extension of time for filing (penalty for
16    late  filing  or  nonfiling).  If any unprocessable return is
17    corrected and filed  within  21  days  after  notice  by  the
18    Department,  the  late  filing or nonfiling penalty shall not
19    apply.  If a penalty for late filing or nonfiling is  imposed
20    in  addition to a penalty for late payment, the total penalty
21    due shall be the sum of  the  late  filing  penalty  and  the
22    applicable  late  payment penalty. Beginning on the effective
23    date of this amendatory Act of 1995, in the case of any  type
24    of  tax  return  required  to  be  filed more frequently than
25    annually, when the failure to  file  the  tax  return  on  or
26    before   the   date  prescribed  for  filing  (including  any
27    extensions) is shown to be nonfraudulent and has not occurred
28    in the 2 years immediately preceding the failure to  file  on
29    the  prescribed  due  date,  the  penalty  imposed by Section
30    3-3(a) shall be abated.
31        (a-5)  This subsection (a-5) is applicable to returns due
32    on and after January 1, 1996 and on or  before  December  31,
33    2000.  A  penalty equal to 2% of the tax required to be shown
 
                            -6-      LRB093 02878 RCE 17006 a
 1    due on a return, up to a maximum amount of  $250,  determined
 2    without regard to any part of the tax that is paid on time or
 3    by  any  credit  that  was properly allowable on the date the
 4    return was required to be filed, shall be imposed for failure
 5    to file the tax return on or before the due  date  prescribed
 6    for  filing  determined with regard for any extension of time
 7    for filing. However, if any return is  not  filed  within  30
 8    days  after  notice  of nonfiling mailed by the Department to
 9    the  last  known  address  of  the  taxpayer   contained   in
10    Department  records,  an  additional  penalty amount shall be
11    imposed equal to the greater of $250 or 2% of the  tax  shown
12    on  the  return.   However, the additional penalty amount may
13    not exceed $5,000 and is determined  without  regard  to  any
14    part  of  the  tax that is paid on time or by any credit that
15    was properly allowable on the date the return was required to
16    be filed (penalty for late  filing  or  nonfiling).   If  any
17    unprocessable  return  is  corrected and filed within 30 days
18    after notice by the Department, the late filing or  nonfiling
19    penalty  shall  not  apply.   If a penalty for late filing or
20    nonfiling is imposed  in  addition  to  a  penalty  for  late
21    payment,  the  total penalty due shall be the sum of the late
22    filing penalty and the applicable late  payment  penalty.  In
23    the  case of any type of tax return required to be filed more
24    frequently than annually, when the failure to  file  the  tax
25    return on or before the date prescribed for filing (including
26    any  extensions)  is  shown  to  be nonfraudulent and has not
27    occurred in the 2 years immediately preceding the failure  to
28    file  on  the  prescribed  due  date,  the penalty imposed by
29    Section 3-3(a-5) shall be abated.
30        (a-10)  This subsection (a-10) is applicable  to  returns
31    due  on  and  after January 1, 2001. A penalty equal to 2% of
32    the tax required to be shown due on a return, up to a maximum
33    amount of $250, reduced by any tax that is paid on time or by
34    any credit that was properly allowable on the date the return
 
                            -7-      LRB093 02878 RCE 17006 a
 1    was required to be filed, shall be  imposed  for  failure  to
 2    file  the tax return on or before the due date prescribed for
 3    filing determined with regard for any extension of  time  for
 4    filing.  However,  if  any return is not filed within 30 days
 5    after notice of nonfiling mailed by  the  Department  to  the
 6    last  known  address  of the taxpayer contained in Department
 7    records, an additional penalty amount shall be imposed  equal
 8    to  the greater of $250 or 2% of the tax shown on the return.
 9    However, the additional penalty amount may not exceed  $5,000
10    and  is determined without regard to any part of the tax that
11    is paid on time or by any credit that was properly  allowable
12    on  the date the return was required to be filed (penalty for
13    late filing or nonfiling).  If any  unprocessable  return  is
14    corrected  and  filed  within  30  days  after  notice by the
15    Department, the late filing or nonfiling  penalty  shall  not
16    apply.   If a penalty for late filing or nonfiling is imposed
17    in addition to a penalty for late payment, the total  penalty
18    due  shall  be  the  sum  of  the late filing penalty and the
19    applicable late payment penalty. In the case of any  type  of
20    tax   return  required  to  be  filed  more  frequently  than
21    annually, when the failure to  file  the  tax  return  on  or
22    before   the   date  prescribed  for  filing  (including  any
23    extensions) is shown to be nonfraudulent and has not occurred
24    in the 2 years immediately preceding the failure to  file  on
25    the  prescribed  due  date,  the  penalty  imposed by Section
26    3-3(a-10) shall be abated.
27        (b)  This subsection  is  applicable  before  January  1,
28    1998.  A penalty of 15% of the tax shown on the return or the
29    tax required to be shown due on the return shall  be  imposed
30    for failure to pay:
31             (1)  the  tax  shown  due on the return on or before
32        the due date prescribed  for  payment  of  that  tax,  an
33        amount  of  underpayment  of  estimated tax, or an amount
34        that is reported in  an  amended  return  other  than  an
 
                            -8-      LRB093 02878 RCE 17006 a
 1        amended return timely filed as required by subsection (b)
 2        of  Section  506  of the Illinois Income Tax Act (penalty
 3        for late payment or nonpayment of admitted liability); or
 4             (2)  the full amount of any tax required to be shown
 5        due on a return and which is not shown (penalty for  late
 6        payment or nonpayment of additional liability), within 30
 7        days  after  a  notice  of  arithmetic  error, notice and
 8        demand,  or  a  final  assessment  is   issued   by   the
 9        Department.  In  the  case  of a final assessment arising
10        following a protest and hearing, the 30-day period  shall
11        not  begin  until  all proceedings in court for review of
12        the final assessment have terminated or  the  period  for
13        obtaining  a review has expired without proceedings for a
14        review having been instituted.  In the case of  a  notice
15        of  tax liability that becomes a final assessment without
16        a protest and  hearing,  the  penalty  provided  in  this
17        paragraph  (2)  shall be imposed at the expiration of the
18        period provided for the filing of a protest.
19        (b-5)  This subsection is applicable to  returns  due  on
20    and after January 1, 1998 and on or before December 31, 2000.
21    A  penalty  of  20% of the tax shown on the return or the tax
22    required to be shown due on the return shall be  imposed  for
23    failure to pay:
24             (1)  the  tax  shown  due on the return on or before
25        the due date prescribed  for  payment  of  that  tax,  an
26        amount  of  underpayment  of  estimated tax, or an amount
27        that is reported in  an  amended  return  other  than  an
28        amended return timely filed as required by subsection (b)
29        of  Section  506  of the Illinois Income Tax Act (penalty
30        for late payment or nonpayment of admitted liability); or
31             (2)  the full amount of any tax required to be shown
32        due on a return and which is not shown (penalty for  late
33        payment or nonpayment of additional liability), within 30
34        days  after  a  notice  of  arithmetic  error, notice and
 
                            -9-      LRB093 02878 RCE 17006 a
 1        demand,  or  a  final  assessment  is   issued   by   the
 2        Department.  In  the  case  of a final assessment arising
 3        following a protest and hearing, the 30-day period  shall
 4        not  begin  until  all proceedings in court for review of
 5        the final assessment have terminated or  the  period  for
 6        obtaining  a review has expired without proceedings for a
 7        review having been instituted.  In the case of  a  notice
 8        of  tax liability that becomes a final assessment without
 9        a protest and  hearing,  the  penalty  provided  in  this
10        paragraph  (2)  shall be imposed at the expiration of the
11        period provided for the filing of a protest.
12        (b-10)  This subsection (b-10) is applicable  to  returns
13    due on and after January 1, 2001.  A penalty shall be imposed
14    for failure to pay:
15             (1)  the  tax shown due on a return on or before the
16        due date prescribed for payment of that tax, an amount of
17        underpayment of estimated  tax,  or  an  amount  that  is
18        reported  in  an  amended  return  other  than an amended
19        return timely filed as  required  by  subsection  (b)  of
20        Section  506  of the Illinois Income Tax Act (penalty for
21        late payment or nonpayment of admitted  liability).   The
22        amount of penalty imposed under this subsection (b-10)(1)
23        shall  be  2% of any amount that is paid no later than 30
24        days after the due date, 5% of any amount  that  is  paid
25        later  than 30 days after the due date and not later than
26        90 days after the due date, 10% of  any  amount  that  is
27        paid  later than 90 days after the due date and not later
28        than 180 days after the due date, and 15% of  any  amount
29        that  is  paid later than 180 days after the due date. If
30        notice and demand is made for the payment of  any  amount
31        of  tax  due and if the amount due is paid within 30 days
32        after the date of the notice and demand, then the penalty
33        for late payment  or  nonpayment  of  admitted  liability
34        under  this  subsection  (b-10)(1)  on the amount so paid
 
                            -10-     LRB093 02878 RCE 17006 a
 1        shall not accrue for the period after  the  date  of  the
 2        notice and demand.
 3             (2)  the full amount of any tax required to be shown
 4        due  on  a return and that is not shown (penalty for late
 5        payment or nonpayment of additional liability), within 30
 6        days after a  notice  of  arithmetic  error,  notice  and
 7        demand,   or   a   final  assessment  is  issued  by  the
 8        Department.  In the case of a  final  assessment  arising
 9        following  a protest and hearing, the 30-day period shall
10        not begin until all proceedings in court  for  review  of
11        the  final  assessment  have terminated or the period for
12        obtaining a review has expired without proceedings for  a
13        review  having  been  instituted.   The amount of penalty
14        imposed under this subsection (b-10)(2) shall be  20%  of
15        any amount that is not paid within the 30-day period.  In
16        the  case  of  a  notice  of tax liability that becomes a
17        final assessment  without  a  protest  and  hearing,  the
18        penalty  provided  in  this subsection (b-10)(2) shall be
19        imposed at the expiration of the period provided for  the
20        filing of a protest.
21        (c)  For  purposes  of  the  late  payment penalties, the
22    basis of the penalty shall be the tax shown or required to be
23    shown on a return, whichever is applicable,  reduced  by  any
24    part of the tax which is paid on time and by any credit which
25    was properly allowable on the date the return was required to
26    be filed.
27        (d)  A penalty shall be applied to the tax required to be
28    shown  even  if that amount is less than the tax shown on the
29    return.
30        (e)  This subsection (e) is  applicable  to  returns  due
31    before  January  1,  2001.  If  both  a  subsection (b)(1) or
32    (b-5)(1) penalty and a subsection (b)(2) or (b-5)(2)  penalty
33    are  assessed  against the same return, the subsection (b)(2)
34    or (b-5)(2)  penalty  shall  be  assessed  against  only  the
 
                            -11-     LRB093 02878 RCE 17006 a
 1    additional tax found to be due.
 2        (e-5)  This subsection (e-5) is applicable to returns due
 3    on  and after January 1, 2001. If both a subsection (b-10)(1)
 4    penalty and  a  subsection  (b-10)(2)  penalty  are  assessed
 5    against  the  same  return,  the subsection (b-10)(2) penalty
 6    shall be assessed against only the additional tax found to be
 7    due.
 8        (f)  If the taxpayer has failed to file the  return,  the
 9    Department  shall  determine the correct tax according to its
10    best judgment and information, which amount  shall  be  prima
11    facie evidence of the correctness of the tax due.
12        (g)  The  time  within  which  to file a return or pay an
13    amount of tax due without imposition of a  penalty  does  not
14    extend the time within which to file a protest to a notice of
15    tax liability or a notice of deficiency.
16        (h)  No  return  shall  be determined to be unprocessable
17    because of the omission of any information requested  on  the
18    return  pursuant  to  Section  2505-575  of the Department of
19    Revenue Law (20 ILCS 2505/2505-575).
20        (i)  If a taxpayer has a tax liability that  is  eligible
21    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
22    taxpayer fails  to  satisfy  the  tax  liability  during  the
23    amnesty  period  provided  for  in that Act, then the penalty
24    imposed by the Department under this Section shall be imposed
25    in an amount that is 200% of the amount that would  otherwise
26    be imposed under this Section.
27    (Source: P.A.  91-239,  eff.  1-1-00;  91-803,  eff.  1-1-01;
28    92-742, eff. 7-25-02.)

29        (35 ILCS 735/3-4) (from Ch. 120, par. 2603-4)
30        Sec.   3-4.    Penalty   for   failure  to  file  correct
31    information returns.
32        (a)  Failure  to  file  correct  information  returns   -
33    imposition of penalty.
 
                            -12-     LRB093 02878 RCE 17006 a
 1             (1)  In  general. Unless otherwise provided in a tax
 2        Act, in the case of a failure described in paragraph  (2)
 3        of  this  subsection (a) by any person with respect to an
 4        information return, that person shall pay a penalty of $5
 5        for each return or statement with respect  to  which  the
 6        failure  occurs,  but  the  total  amount imposed on that
 7        person for all such failures  during  any  calendar  year
 8        shall not exceed $25,000.
 9             (2)  Failures  subject  to  penalty.  The  following
10        failures  are subject to the penalty imposed in paragraph
11        (1) of this subsection (a):
12                  (A)  any failure to file an information  return
13             with the Department on or before the required filing
14             date, or
15                  (B)  any   failure   to   include  all  of  the
16             information required to be shown on  the  return  or
17             the inclusion of incorrect information.
18        (b)  Reduction where correction in specified period.
19             (1)  Correction  within  60  days.  If  any  failure
20        described  in  subsection  (a) (2) is corrected within 60
21        days after the required filing date:
22                  (A)  the  penalty  imposed  by  subsection  (a)
23             shall be reduced by 50%; and
24                  (B)  the total amount imposed on the person for
25             all such failures during any calendar year which are
26             so corrected shall not exceed  50%  of  the  maximum
27             prescribed in subsection (a) (1).
28        (c)  Information return defined. An information return is
29    any  tax  return  required  by a tax Act to be filed with the
30    Department that does not, by law, require the  payment  of  a
31    tax liability.
32        (d)  If  a  taxpayer has a tax liability that is eligible
33    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
34    taxpayer  fails  to  satisfy  the  tax  liability  during the
 
                            -13-     LRB093 02878 RCE 17006 a
 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 735/3-5) (from Ch. 120, par. 2603-5)
 7        Sec. 3-5.  Penalty for negligence.
 8        (a)  If  any  return  or  amended  return   is   prepared
 9    negligently,  but  without  intent  to defraud, and filed, in
10    addition to any penalty imposed under  Section  3-3  of  this
11    Act,  a penalty shall be imposed in an amount equal to 20% of
12    any resulting deficiency.
13        (b)  Negligence includes any failure to make a reasonable
14    attempt to comply with the provisions  of  any  tax  Act  and
15    includes  careless, reckless, or intentional disregard of the
16    law or regulations.
17        (c)  No penalty shall be imposed under this Section if it
18    is shown that failure to comply with the tax Act  is  due  to
19    reasonable  cause.   A  taxpayer  is  not  negligent  if  the
20    taxpayer shows substantial authority to support the return as
21    filed.
22        (d)  If  a  taxpayer has a tax liability that is eligible
23    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
24    taxpayer  fails  to  satisfy  the  tax  liability  during the
25    amnesty period provided for in that  Act,  then  the  penalty
26    imposed  by the Department shall be imposed in an amount that
27    is 200% of the amount that  would  otherwise  be  imposed  in
28    accordance with this Section.
29    (Source: P.A. 87-205; 87-1189.)

30        (35 ILCS 735/3-6) (from Ch. 120, par. 2603-6)
31        Sec. 3-6.  Penalty for fraud.
32        (a)  If any return or amended return is filed with intent
 
                            -14-     LRB093 02878 RCE 17006 a
 1    to  defraud, in addition to any penalty imposed under Section
 2    3-3 of this Act, a penalty shall  be  imposed  in  an  amount
 3    equal to 50% of any resulting deficiency.
 4        (b)  If  any  claim  is  filed  with intent to defraud, a
 5    penalty shall be imposed in an amount equal  to  50%  of  the
 6    amount fraudulently claimed for credit or refund.
 7        (c)  If  a  taxpayer has a tax liability that is eligible
 8    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
 9    taxpayer  fails  to  satisfy  the  tax  liability  during the
10    amnesty period provided for in that  Act,  then  the  penalty
11    imposed by the Department under this Section shall be imposed
12    in  an amount that is 200% of the amount that would otherwise
13    be imposed under this Section.
14    (Source: P.A. 87-205.)

15        (35 ILCS 735/3-7.5)
16        Sec. 3-7.5.  Bad check penalty.
17        (a)  In addition to any other penalty  provided  in  this
18    Act,  a  penalty  of  $25  shall be imposed on any person who
19    issues a check or other draft to the Department that  is  not
20    honored  upon  presentment.   The  penalty imposed under this
21    Section shall be deemed assessed at the time  of  presentment
22    of  the  check  or  other  draft and shall be treated for all
23    purposes, including collection and allocation, as part of the
24    tax or other liability for which the  check  or  other  draft
25    represented payment.
26        (b)  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  penalty
30    imposed by the Department under this Section shall be imposed
31    in  an amount that is 200% of the amount that would otherwise
32    be imposed under this Section.
33    (Source: P.A. 91-803, eff. 1-1-01.)
 
                            -15-     LRB093 02878 RCE 17006 a
 1        Section 999.  Effective date.  This Act takes effect upon
 2    becoming law.".