Ill. Admin. Code. tit 86, § 429.140 - Penalties and Interest

Section 429.140 - Penalties and Interest
Section 429.135 - Books and RecordsSection 429.145 - Department's Authority to Administer the Law

a) All provisions of the Uniform Penalty and Interest Act

35ILCS73535 ILCS 735

that are not inconsistent with the Act shall apply.

b) The criminal penalties contained in Section 13 of the Retailers' Occupation Tax Act that are not inconsistent with the Law shall apply.

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