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(35 ILCS 120/9)
(from Ch. 120, par. 448)
No person shall be excused from testifying or from producing any
books, papers, records or memoranda in any investigation or upon any
hearing not otherwise delegated to the Illinois Independent Tax Tribunal, when ordered to do so by the department or any officer or employee
thereof, upon the ground that the testimony or evidence, documentary or
otherwise, may tend to incriminate him or subject him to a criminal
penalty, but no person shall be prosecuted or subjected to any criminal
penalty for, or on account of, any transaction made or thing concerning
which he may testify or produce evidence, documentary or otherwise, before
the department or an officer or employee thereof; provided, that such
immunity shall extend only to a natural person who, in obedience to a
subpoena, gives testimony under oath or produces evidence, documentary or
otherwise, under oath. No person so testifying shall be exempt from
prosecution and punishment for perjury committed in so testifying.
(Source: P.A. 97-1129, eff. 8-28-12.)