Ill. Admin. Code. tit 86, § 850.195 - Penalties
Unless the audit discloses fraud, the Department shall waive penalties that would be based on any tax that is identified to be due as a result of a certified audit. The waiver of penalties does not apply to any amount that the taxpayer collected as tax, but did not remit to the Department, or to any certified audit that the Department completes for any reason.
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