Illinois Compiled Statutes 50 ILCS 45 Local Government Taxpayers' Bill of Rights Act. Section 80

    (50 ILCS 45/80)

    Sec. 80. Criminal penalties. 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.

(Source: P.A. 91-920, eff. 1-1-01.)

Sections:  Previous  25  30  35  40  45  50  55  60  65  70  75  80  85  90  99  Next

Last modified: February 18, 2015