{"data":{"id":"us-il/50-ilcs-45-80","jurisdiction":"us-il","citation":"50 ILCS 45/80","heading":"Criminal penalties.","body":"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.","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":"1b54dc91f70add7f759d92b949c0b54cff818fa866d042ffd8346ea52ccdb125","source_id":"us-il","stale":false,"prev":"us-il/50-ilcs-45-75","next":"us-il/50-ilcs-45-85"},"notice":"GroundRules: Original legal text. Not legal advice."}