Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 735/3-4.5

(35 ILCS 735/3-4.5)

Sec. 3-4.5.

Collection penalty.

(a) If any liability (including any liability for penalties or interest
imposed under this Act)
owed by a taxpayer with respect to any return due on or after July 1, 2003, is
not paid in full
prior to the date specified in subsection (b) of this Section, a collection
penalty shall be imposed
on the taxpayer. The penalty shall be deemed assessed as of the date specified
in subsection
(b) of this Section and shall be
considered additional State tax of the taxpayer imposed under the law under
which the tax being collected was imposed.

(b) The penalty under subsection (a) of this
Section shall be imposed if
full payment is not received prior to the 31st day after a notice and demand, a
notice of additional
tax due or a request
for payment of a final liability is issued by the Department.

(c) The penalty imposed under this Section shall be:

(1) $30 in any case in which the amount of the

liability shown on the notice and demand, notice of additional tax due, or other request for payment that remains unpaid as of the date specified in subsection (b) of this Section is less than $1,000; or

(2) $100 in any case in which the amount of the

liability shown on the notice and demand, notice of additional tax due, or other request for payment that remains unpaid as of the date specified in subsection (b) of this Section is $1,000 or more.

(Source: P.A. 93-32, eff. 6-20-03.)