Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 515/9

(35 ILCS 515/9) (from Ch. 120, par. 1209)

Sec. 9. Additional charge for delinquent taxes; penalty for fraud.

For
taxable years prior to 2003, if any local services tax, or part thereof,
imposed by this Act is not
paid on or before the due date for such tax, interest on such amount at
the rate of 1 1/2% per month shall be paid for the period from such due date
to the date of payment of such amount.
Except as otherwise provided in this Section, for taxable year 2003 and thereafter, if any local services tax, or part
thereof, imposed by this Act is not paid on or before the due date for such
tax, the taxpayer shall be required to pay a penalty of $25 per month, or any
portion thereof, not to exceed $100. In counties with a population of more than 700,000 and less than 900,000, if any local services tax, or part
thereof, imposed by this Act is not paid on or before the due date for such
tax, the taxpayer shall be required to pay a penalty of $25 per month, or any portion thereof, not to exceed the lesser of (i) $100 or (ii) 50% of the original tax imposed. In all counties, if such failure to pay such tax
is the result of fraud, there shall be added to the tax as a penalty an
amount equal to 50% of the deficiency.

(Source: P.A. 101-454, eff. 8-23-19.)