GroundRules
50 ILCS 45/80: Criminal penalties.
Where this section sits in the code
- CHAPTER 50 LOCAL GOVERNMENT
- Local Government Taxpayers' Bill of Rights Act.
Criminal penalties may not be imposed on taxpayers for non-compliance with the provisions of a locally administered tax unless the non-compliance is a result of willful or fraudulent disregard of the local tax laws.
Collected 2026-09-15T04:46:21Z. Source file · JSON