{"data":{"id":"us-il/50-ilcs-45-55","jurisdiction":"us-il","citation":"50 ILCS 45/55","heading":"Late payment penalty.","body":"Late payment penalties may not exceed 5% of the tax due and not timely paid or remitted to the unit of local government. This penalty shall not apply if a failure to file penalty is imposed by the unit of local government. A local tax administrator may determine that the late payment was due to reasonable cause and abate the penalty.","path":["CHAPTER 50 LOCAL GOVERNMENT","Local Government Taxpayers' Bill of Rights Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=688\u0026ChapterID=11\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:21Z","sha256":"035122c3dc75ba5bb731a71cb5c43b16c3d3f10b4d04bd67f5d1e2820cb13004","source_id":"us-il","stale":false,"prev":"us-il/50-ilcs-45-50","next":"us-il/50-ilcs-45-60"},"notice":"GroundRules: Original legal text. Not legal advice."}