{"data":{"id":"us-il/35-ilcs-5-504","jurisdiction":"us-il","citation":"35 ILCS 5/504","heading":"Verification.","body":"Each return or notice required to be filed under this Act shall contain or be verified by a written declaration that it is made under the penalties of perjury. A taxpayer's signing a fraudulent return under this Act is perjury, as defined in Section 32-2 of the Criminal Code of 2012.","path":["CHAPTER 35 REVENUE","Illinois Income Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=577\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"7da84cc53f4459eb224f4e74410e0134ffef7d2564f6e8703661a6b730182618","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-503","next":"us-il/35-ilcs-5-505"},"notice":"GroundRules: Original legal text. Not legal advice."}