(35 ILCS 200/20-145)
Sec. 20-145.
Penalty for failure to make a timely distribution.
Any county
collector who wilfully fails to pay over the amount of taxes due and payable at
the time or times required by Section 20-140, shall be subject to a penalty at
the rate of 0.1% per day on the amount unpaid, from the time the
amount becomes due and payable until it is paid. The sureties on the official
bond of the collector shall be liable for the payment of the penalty. The
penalty may be recovered in a civil action against the collector and his or her
sureties, in the name of the People of the State of Illinois, in any court of
competent jurisdiction. The amount of the penalty, when recovered, shall be
paid (i) in counties with less than 3,000,000 inhabitants, to the proper
authorities for whom the tax was collected and (ii) in counties with 3,000,000
or more inhabitants, into the county treasury.
(Source: P.A. 87-1119; 88-455; incorporates 88-45; 88-670, eff. 12-2-94.)
|