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

Section 125.140 - Penalties and InterestSection 125.140 - Penalties and Interest

Section 125.135 - Books and Records Section 125.145 - Administration and Enforcement

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.

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