Ill. Admin. Code. tit 86, § 424.145 - Penalties and Interest; Procedures

a) All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Law as under the Illinois Retailers' Occupation Tax Act.

b) All provisions of the Uniform Penalty and Interest Act

$$35 ILCS 735$$

that are not inconsistent with the Law shall apply.