Ill. Admin. Code. tit 86, § 125.140 - Penalties and Interest

a) All provisions of the Uniform Penalty and Interest Act

$$35 ILCS 735$$

that are not inconsistent with the Act shall apply.

b) The penalties contained in Section 13 of the Retailers' Occupation Tax Act

$$35 ILCS 120$$

that are not inconsistent with the Act shall apply.

c) The penalties contained in Section 14 of the Use Tax Act

$$35 ILCS 105$$

that are not inconsistent with the Act shall apply.