(35 ILCS 635/27.45)
Failure to make a return.
Any telecommunications retailer who
fails to make a return, or who makes a fraudulent return, or who
willfully violates any other provision of this Act or any rule or
regulation of the Department for the administration and
enforcement of this Act, is guilty of a business offense and,
upon conviction thereof, shall be fined not less than $1,000 nor
more than $7,500.
(Source: P.A. 90-562, eff. 12-16-97.)