093_SB0018eng

 
SB18 Engrossed                       LRB093 02605 SJM 02615 b

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  1. Short title. This Act may be cited as the Tax
 5    Delinquency Amnesty Act.

 6        Section 5. Definitions. As used in this Act:
 7        "Department" means the Illinois Department of Revenue.
 8        "Rules" means any rules adopted or  forms  prescribed  by
 9    the Department.
10        "Taxable  period"  means any period of time for which any
11    tax is imposed by and owed to the State of Illinois.
12        "Taxpayer" means any person, corporation, or other entity
13    subject to any tax,  except  for  the  motor  fuel  use  tax,
14    imposed  by  any  law of the State of Illinois and payable to
15    the State of Illinois.

16        Section  10.  Amnesty  program.  The   Department   shall
17    establish  an amnesty program for all taxpayers owing any tax
18    imposed by reason of or pursuant to authorization by any  law
19    of the State of Illinois and collected by the Department.
20        The  amnesty program shall be for a period from September
21    1, 2003 through November 15, 2003.
22        The amnesty program shall provide that, upon payment by a
23    taxpayer of all taxes due from that taxpayer to the State  of
24    Illinois  for  any  taxable period ending after June 30, 1983
25    and prior to July 1, 2002, the Department shall abate and not
26    seek to  collect  any  interest  or  penalties  that  may  be
27    applicable  and  the  Department  shall  not  seek  civil  or
28    criminal  prosecution for any taxpayer for the period of time
29    for which amnesty has been granted to the  taxpayer.  Failure
30    to  pay all taxes due to the State for a taxable period shall

 
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 1    invalidate any amnesty granted under this Act. Amnesty  shall
 2    be  granted  only  if all amnesty conditions are satisfied by
 3    the taxpayer.
 4        Amnesty shall not be granted to taxpayers who are a party
 5    to any criminal investigation or to  any  civil  or  criminal
 6    litigation  that is pending in any circuit court or appellate
 7    court or the Supreme Court  of  this  State  for  nonpayment,
 8    delinquency, or fraud in relation to any State tax imposed by
 9    any law of the State of Illinois.
10        Voluntary  payments  made under this Act shall be made by
11    cash, check, guaranteed remittance, or ACH debit.
12        The  Department  shall  adopt  rules  as   necessary   to
13    implement the provisions of this Act.
14        Except  as  otherwise provided in this Section, all money
15    collected under this Act that would  otherwise  be  deposited
16    into  the General Revenue Fund shall be deposited as follows:
17    (i) one-half into the Common School Fund; (ii) one-half  into
18    the  General Revenue Fund. Two percent of all money collected
19    under this Act shall be deposited by the State Treasurer into
20    the Tax Compliance and Administration Fund  and,  subject  to
21    appropriation, shall be used by the Department to cover costs
22    associated with the administration of this Act.

23        Section  97. Repealer. This Act is repealed on January 1,
24    2005.

25        Section 905.  The Uniform Penalty  and  Interest  Act  is
26    amended  by  changing  Sections  3-2, 3-3, 3-4, 3-5, 3-6, and
27    3-7.5 as follows:

28        (35 ILCS 735/3-2) (from Ch. 120, par. 2603-2)
29        Sec. 3-2.  Interest.
30        (a)  Interest paid by the  Department  to  taxpayers  and
31    interest charged to taxpayers by the Department shall be paid
 
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 1    at  the  annual  rate determined by the Department. That rate
 2    shall be the underpayment rate established under Section 6621
 3    of the  Internal Revenue Code.
 4        (b)  The interest rate shall be adjusted on a  semiannual
 5    basis,  on  January 1 and July 1, based upon the underpayment
 6    rate going into effect on that January  1  or  July  1  under
 7    Section 6621 of the Internal Revenue Code.
 8        (c)  This  subsection (c) is applicable to returns due on
 9    and before  December  31,  2000.  Interest  shall  be  simple
10    interest  calculated  on a daily basis. Interest shall accrue
11    upon tax and penalty due.  If notice and demand is  made  for
12    the payment of any amount of tax due and if the amount due is
13    paid within 30 days after the date of such notice and demand,
14    interest  under  this Section on the amount so paid shall not
15    be imposed for the period after the date of  the  notice  and
16    demand.
17        (c-5)  This subsection (c-5) is applicable to returns due
18    on  and  after  January  1,  2001.   Interest shall be simple
19    interest calculated on a daily basis.  Interest shall  accrue
20    upon  tax  due.  If notice and demand is made for the payment
21    of any amount of tax due and if the amount due is paid within
22    30 days after the date of the  notice  and  demand,  interest
23    under this Section on the amount so paid shall not be imposed
24    for the period after the date of the notice and demand.
25        (d)  No  interest  shall  be paid upon any overpayment of
26    tax if the overpayment  is  refunded  or  a  credit  approved
27    within  90 days after the last date prescribed for filing the
28    original return, or within 90 days  of  the  receipt  of  the
29    processable  return,  or  within  90  days  after the date of
30    overpayment, whichever date is latest, as determined  without
31    regard  to  processing  time  by  the  Comptroller or without
32    regard to the date on which the  credit  is  applied  to  the
33    taxpayer's  account.  In  order  for an original return to be
34    processable for purposes of this Section, it must be  in  the
 
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 1    form  prescribed or approved by the Department, signed by the
 2    person  authorized  by  law,  and  contain  all  information,
 3    schedules, and support documents necessary to  determine  the
 4    tax  due and to make allocations of tax as prescribed by law.
 5    For the purposes of computing interest,  a  return  shall  be
 6    deemed  to  be processable unless the Department notifies the
 7    taxpayer that the return is not processable  within  90  days
 8    after  the receipt of the return; however, interest shall not
 9    accumulate for the period  following  this  date  of  notice.
10    Interest  on  amounts  refunded  or  credited pursuant to the
11    filing of an amended return or  claim  for  refund  shall  be
12    determined  from  the  due date of the original return or the
13    date of overpayment, whichever  is  later,  to  the  date  of
14    payment  by  the Department without regard to processing time
15    by the Comptroller or the date of credit by the Department or
16    without regard to the date on which the credit is applied  to
17    the  taxpayer's  account. If a claim for refund relates to an
18    overpayment attributable to a net loss carryback as  provided
19    by  Section  207  of the Illinois Income Tax Act, the date of
20    overpayment shall be the last day  of  the  taxable  year  in
21    which the loss was incurred.
22        (e)  Interest  on  erroneous  refunds. Any portion of the
23    tax imposed by an Act to which this Act is applicable or  any
24    interest  or  penalty which has been erroneously refunded and
25    which is recoverable by the Department  shall  bear  interest
26    from  the date of payment of the refund. However, no interest
27    will be charged if the erroneous refund is for an amount less
28    than $500 and is due to a mistake of the Department.
29        (f)  If a taxpayer has a tax liability that  is  eligible
30    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
31    taxpayer fails  to  satisfy  the  tax  liability  during  the
32    amnesty  period  provided  for in that Act, then the interest
33    charged by the Department under this Section shall be imposed
34    at a rate that is 200% of the rate that  would  otherwise  be
 
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 1    imposed under this Section.
 2    (Source: P.A. 91-803, eff. 1-1-01.)

 3        (35 ILCS 735/3-3) (from Ch. 120, par. 2603-3)
 4        Sec. 3-3.  Penalty for failure to file or pay.
 5        (a)  This  subsection (a) is applicable before January 1,
 6    1996.  A penalty of 5% of the tax required to be shown due on
 7    a return shall be imposed for failure to file the tax  return
 8    on  or  before  the due date prescribed for filing determined
 9    with regard for any extension of time for filing (penalty for
10    late filing or nonfiling).  If any  unprocessable  return  is
11    corrected  and  filed  within  21  days  after  notice by the
12    Department, the late filing or nonfiling  penalty  shall  not
13    apply.   If a penalty for late filing or nonfiling is imposed
14    in addition to a penalty for late payment, the total  penalty
15    due  shall  be  the  sum  of  the late filing penalty and the
16    applicable late payment penalty. Beginning on  the  effective
17    date  of this amendatory Act of 1995, in the case of any type
18    of tax return required  to  be  filed  more  frequently  than
19    annually,  when  the  failure  to  file  the tax return on or
20    before  the  date  prescribed  for  filing   (including   any
21    extensions) is shown to be nonfraudulent and has not occurred
22    in  the  2 years immediately preceding the failure to file on
23    the prescribed due  date,  the  penalty  imposed  by  Section
24    3-3(a) shall be abated.
25        (a-5)  This subsection (a-5) is applicable to returns due
26    on  and  after  January 1, 1996 and on or before December 31,
27    2000. A penalty equal to 2% of the tax required to  be  shown
28    due  on  a return, up to a maximum amount of $250, determined
29    without regard to any part of the tax that is paid on time or
30    by any credit that was properly allowable  on  the  date  the
31    return was required to be filed, shall be imposed for failure
32    to  file  the tax return on or before the due date prescribed
33    for filing determined with regard for any extension  of  time
 
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 1    for  filing.  However,  if  any return is not filed within 30
 2    days after notice of nonfiling mailed by  the  Department  to
 3    the   last   known  address  of  the  taxpayer  contained  in
 4    Department records, an additional  penalty  amount  shall  be
 5    imposed  equal  to the greater of $250 or 2% of the tax shown
 6    on the return.  However, the additional  penalty  amount  may
 7    not  exceed  $5,000  and  is determined without regard to any
 8    part of the tax that is paid on time or by  any  credit  that
 9    was properly allowable on the date the return was required to
10    be  filed  (penalty  for  late  filing or nonfiling).  If any
11    unprocessable return is corrected and filed  within  30  days
12    after  notice by the Department, the late filing or nonfiling
13    penalty shall not apply.  If a penalty  for  late  filing  or
14    nonfiling  is  imposed  in  addition  to  a  penalty for late
15    payment, the total penalty due shall be the sum of  the  late
16    filing  penalty  and  the applicable late payment penalty. In
17    the case of any type of tax return required to be filed  more
18    frequently  than  annually,  when the failure to file the tax
19    return on or before the date prescribed for filing (including
20    any extensions) is shown to  be  nonfraudulent  and  has  not
21    occurred  in the 2 years immediately preceding the failure to
22    file on the prescribed  due  date,  the  penalty  imposed  by
23    Section 3-3(a-5) shall be abated.
24        (a-10)  This  subsection  (a-10) is applicable to returns
25    due on and after January 1, 2001. A penalty equal  to  2%  of
26    the tax required to be shown due on a return, up to a maximum
27    amount of $250, reduced by any tax that is paid on time or by
28    any credit that was properly allowable on the date the return
29    was  required  to  be  filed, shall be imposed for failure to
30    file the tax return on or before the due date prescribed  for
31    filing  determined  with regard for any extension of time for
32    filing. However, if any return is not filed  within  30  days
33    after  notice  of  nonfiling  mailed by the Department to the
34    last known address of the taxpayer  contained  in  Department
 
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 1    records,  an additional penalty amount shall be imposed equal
 2    to the greater of $250 or 2% of the tax shown on the  return.
 3    However,  the additional penalty amount may not exceed $5,000
 4    and is determined without regard to any part of the tax  that
 5    is  paid on time or by any credit that was properly allowable
 6    on the date the return was required to be filed (penalty  for
 7    late  filing  or  nonfiling).  If any unprocessable return is
 8    corrected and filed  within  30  days  after  notice  by  the
 9    Department,  the  late  filing or nonfiling penalty shall not
10    apply.  If a penalty for late filing or nonfiling is  imposed
11    in  addition to a penalty for late payment, the total penalty
12    due shall be the sum of  the  late  filing  penalty  and  the
13    applicable  late  payment penalty. In the case of any type of
14    tax  return  required  to  be  filed  more  frequently   than
15    annually,  when  the  failure  to  file  the tax return on or
16    before  the  date  prescribed  for  filing   (including   any
17    extensions) is shown to be nonfraudulent and has not occurred
18    in  the  2 years immediately preceding the failure to file on
19    the prescribed due  date,  the  penalty  imposed  by  Section
20    3-3(a-10) shall be abated.
21        (b)  This  subsection  is  applicable  before  January 1,
22    1998. A penalty of 15% of the tax shown on the return or  the
23    tax  required  to be shown due on the return shall be imposed
24    for failure to pay:
25             (1)  the tax shown due on the return  on  or  before
26        the  due  date  prescribed  for  payment  of that tax, an
27        amount of underpayment of estimated  tax,  or  an  amount
28        that  is  reported  in  an  amended  return other than an
29        amended return timely filed as required by subsection (b)
30        of Section 506 of the Illinois Income  Tax  Act  (penalty
31        for late payment or nonpayment of admitted liability); or
32             (2)  the full amount of any tax required to be shown
33        due  on a return and which is not shown (penalty for late
34        payment or nonpayment of additional liability), within 30
 
SB18 Engrossed              -8-      LRB093 02605 SJM 02615 b
 1        days after a  notice  of  arithmetic  error,  notice  and
 2        demand,   or   a   final  assessment  is  issued  by  the
 3        Department. In the case of  a  final  assessment  arising
 4        following  a protest and hearing, the 30-day period shall
 5        not begin until all proceedings in court  for  review  of
 6        the  final  assessment  have terminated or the period for
 7        obtaining a review has expired without proceedings for  a
 8        review  having  been instituted.  In the case of a notice
 9        of tax liability that becomes a final assessment  without
10        a  protest  and  hearing,  the  penalty  provided in this
11        paragraph (2) shall be imposed at the expiration  of  the
12        period provided for the filing of a protest.
13        (b-5)  This  subsection  is  applicable to returns due on
14    and after January 1, 1998 and on or before December 31, 2000.
15    A penalty of 20% of the tax shown on the return  or  the  tax
16    required  to  be shown due on the return shall be imposed for
17    failure to pay:
18             (1)  the tax shown due on the return  on  or  before
19        the  due  date  prescribed  for  payment  of that tax, an
20        amount of underpayment of estimated  tax,  or  an  amount
21        that  is  reported  in  an  amended  return other than an
22        amended return timely filed as required by subsection (b)
23        of Section 506 of the Illinois Income  Tax  Act  (penalty
24        for late payment or nonpayment of admitted liability); or
25             (2)  the full amount of any tax required to be shown
26        due  on a return and which is not shown (penalty for late
27        payment or nonpayment of additional liability), within 30
28        days after a  notice  of  arithmetic  error,  notice  and
29        demand,   or   a   final  assessment  is  issued  by  the
30        Department. In the case of  a  final  assessment  arising
31        following  a protest and hearing, the 30-day period shall
32        not begin until all proceedings in court  for  review  of
33        the  final  assessment  have terminated or the period for
34        obtaining a review has expired without proceedings for  a
 
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 1        review  having  been instituted.  In the case of a notice
 2        of tax liability that becomes a final assessment  without
 3        a  protest  and  hearing,  the  penalty  provided in this
 4        paragraph (2) shall be imposed at the expiration  of  the
 5        period provided for the filing of a protest.
 6        (b-10)  This  subsection  (b-10) is applicable to returns
 7    due on and after January 1, 2001.  A penalty shall be imposed
 8    for failure to pay:
 9             (1)  the tax shown due on a return on or before  the
10        due date prescribed for payment of that tax, an amount of
11        underpayment  of  estimated  tax,  or  an  amount that is
12        reported in an  amended  return  other  than  an  amended
13        return  timely  filed  as  required  by subsection (b) of
14        Section 506 of the Illinois Income Tax Act  (penalty  for
15        late  payment  or nonpayment of admitted liability).  The
16        amount of penalty imposed under this subsection (b-10)(1)
17        shall be 2% of any amount that is paid no later  than  30
18        days  after  the  due date, 5% of any amount that is paid
19        later than 30 days after the due date and not later  than
20        90  days  after  the  due date, 10% of any amount that is
21        paid later than 90 days after the due date and not  later
22        than  180  days after the due date, and 15% of any amount
23        that is paid later than 180 days after the due  date.  If
24        notice  and  demand is made for the payment of any amount
25        of tax due and if the amount due is paid within  30  days
26        after the date of the notice and demand, then the penalty
27        for  late  payment  or  nonpayment  of admitted liability
28        under this subsection (b-10)(1) on  the  amount  so  paid
29        shall  not  accrue  for  the period after the date of the
30        notice and demand.
31             (2)  the full amount of any tax required to be shown
32        due on a return and that is not shown (penalty  for  late
33        payment or nonpayment of additional liability), within 30
34        days  after  a  notice  of  arithmetic  error, notice and
 
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 1        demand,  or  a  final  assessment  is   issued   by   the
 2        Department.   In  the  case of a final assessment arising
 3        following a protest and hearing, the 30-day period  shall
 4        not  begin  until  all proceedings in court for review of
 5        the final assessment have terminated or  the  period  for
 6        obtaining  a review has expired without proceedings for a
 7        review having been instituted.   The  amount  of  penalty
 8        imposed  under  this subsection (b-10)(2) shall be 20% of
 9        any amount that is not paid within the 30-day period.  In
10        the case of a notice of  tax  liability  that  becomes  a
11        final  assessment  without  a  protest  and  hearing, the
12        penalty provided in this subsection  (b-10)(2)  shall  be
13        imposed  at the expiration of the period provided for the
14        filing of a protest.
15        (c)  For purposes of  the  late  payment  penalties,  the
16    basis of the penalty shall be the tax shown or required to be
17    shown  on  a  return, whichever is applicable, reduced by any
18    part of the tax which is paid on time and by any credit which
19    was properly allowable on the date the return was required to
20    be filed.
21        (d)  A penalty shall be applied to the tax required to be
22    shown even if that amount is less than the tax shown  on  the
23    return.
24        (e)  This  subsection  (e)  is  applicable to returns due
25    before January 1,  2001.  If  both  a  subsection  (b)(1)  or
26    (b-5)(1)  penalty and a subsection (b)(2) or (b-5)(2) penalty
27    are assessed against the same return, the  subsection  (b)(2)
28    or  (b-5)(2)  penalty  shall  be  assessed  against  only the
29    additional tax found to be due.
30        (e-5)  This subsection (e-5) is applicable to returns due
31    on and after January 1, 2001. If both a subsection  (b-10)(1)
32    penalty  and  a  subsection  (b-10)(2)  penalty  are assessed
33    against the same return,  the  subsection  (b-10)(2)  penalty
34    shall be assessed against only the additional tax found to be
 
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 1    due.
 2        (f)  If  the  taxpayer has failed to file the return, the
 3    Department shall determine the correct tax according  to  its
 4    best  judgment  and  information, which amount shall be prima
 5    facie evidence of the correctness of the tax due.
 6        (g)  The time within which to file a  return  or  pay  an
 7    amount  of  tax  due without imposition of a penalty does not
 8    extend the time within which to file a protest to a notice of
 9    tax liability or a notice of deficiency.
10        (h)  No return shall be determined  to  be  unprocessable
11    because  of  the omission of any information requested on the
12    return pursuant to Section  2505-575  of  the  Department  of
13    Revenue Law (20 ILCS 2505/2505-575).
14        (i)  If  a  taxpayer has a tax liability that is eligible
15    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
16    taxpayer  fails  to  satisfy  the  tax  liability  during the
17    amnesty period provided for in that  Act,  then  the  penalty
18    imposed by the Department under this Section shall be imposed
19    in  an amount that is 200% of the amount that would otherwise
20    be imposed under this Section.
21    (Source: P.A.  91-239,  eff.  1-1-00;  91-803,  eff.  1-1-01;
22    92-742, eff. 7-25-02.)

23        (35 ILCS 735/3-4) (from Ch. 120, par. 2603-4)
24        Sec.  3-4.   Penalty  for   failure   to   file   correct
25    information returns.
26        (a)  Failure   to  file  correct  information  returns  -
27    imposition of penalty.
28             (1)  In general. Unless otherwise provided in a  tax
29        Act,  in the case of a failure described in paragraph (2)
30        of this subsection (a) by any person with respect  to  an
31        information return, that person shall pay a penalty of $5
32        for  each  return  or statement with respect to which the
33        failure occurs, but the  total  amount  imposed  on  that
 
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 1        person  for  all  such  failures during any calendar year
 2        shall not exceed $25,000.
 3             (2)  Failures  subject  to  penalty.  The  following
 4        failures are subject to the penalty imposed in  paragraph
 5        (1) of this subsection (a):
 6                  (A)  any  failure to file an information return
 7             with the Department on or before the required filing
 8             date, or
 9                  (B)  any  failure  to  include   all   of   the
10             information  required  to  be shown on the return or
11             the inclusion of incorrect information.
12        (b)  Reduction where correction in specified period.
13             (1)  Correction  within  60  days.  If  any  failure
14        described in subsection (a) (2) is  corrected  within  60
15        days after the required filing date:
16                  (A)  the  penalty  imposed  by  subsection  (a)
17             shall be reduced by 50%; and
18                  (B)  the total amount imposed on the person for
19             all such failures during any calendar year which are
20             so  corrected  shall  not  exceed 50% of the maximum
21             prescribed in subsection (a) (1).
22        (c)  Information return defined. An information return is
23    any tax return required by a tax Act to  be  filed  with  the
24    Department  that  does  not, by law, require the payment of a
25    tax liability.
26        (d)  If a taxpayer has a tax liability that  is  eligible
27    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
28    taxpayer fails  to  satisfy  the  tax  liability  during  the
29    amnesty  period  provided  for  in that Act, then the penalty
30    imposed by the Department under this Section shall be imposed
31    in an amount that is 200% of the amount that would  otherwise
32    be imposed under this Section.
33    (Source: P.A. 87-205.)
 
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 1        (35 ILCS 735/3-5) (from Ch. 120, par. 2603-5)
 2        Sec. 3-5.  Penalty for negligence.
 3        (a)  If   any   return  or  amended  return  is  prepared
 4    negligently, but without intent to  defraud,  and  filed,  in
 5    addition  to  any  penalty  imposed under Section 3-3 of this
 6    Act, a penalty shall be imposed in an amount equal to 20%  of
 7    any resulting deficiency.
 8        (b)  Negligence includes any failure to make a reasonable
 9    attempt  to  comply  with  the  provisions of any tax Act and
10    includes careless, reckless, or intentional disregard of  the
11    law or regulations.
12        (c)  No penalty shall be imposed under this Section if it
13    is  shown  that  failure to comply with the tax Act is due to
14    reasonable  cause.   A  taxpayer  is  not  negligent  if  the
15    taxpayer shows substantial authority to support the return as
16    filed.
17        (d)  If a taxpayer has a tax liability that  is  eligible
18    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
19    taxpayer fails  to  satisfy  the  tax  liability  during  the
20    amnesty  period  provided  for  in that Act, then the penalty
21    imposed by the Department shall be imposed in an amount  that
22    is  200%  of  the  amount  that would otherwise be imposed in
23    accordance with this Section.
24    (Source: P.A. 87-205; 87-1189.)

25        (35 ILCS 735/3-6) (from Ch. 120, par. 2603-6)
26        Sec. 3-6.  Penalty for fraud.
27        (a)  If any return or amended return is filed with intent
28    to defraud, in addition to any penalty imposed under  Section
29    3-3  of  this  Act,  a  penalty shall be imposed in an amount
30    equal to 50% of any resulting deficiency.
31        (b)  If any claim is filed  with  intent  to  defraud,  a
32    penalty  shall  be  imposed  in an amount equal to 50% of the
33    amount fraudulently claimed for credit or refund.
 
SB18 Engrossed              -14-     LRB093 02605 SJM 02615 b
 1        (c)  If a taxpayer has a tax liability that  is  eligible
 2    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
 3    taxpayer fails  to  satisfy  the  tax  liability  during  the
 4    amnesty  period  provided  for  in that Act, then the penalty
 5    imposed by the Department under this Section shall be imposed
 6    in an amount that is 200% of the amount that would  otherwise
 7    be imposed under this Section.
 8    (Source: P.A. 87-205.)

 9        (35 ILCS 735/3-7.5)
10        Sec. 3-7.5.  Bad check penalty.
11        (a)  In  addition  to  any other penalty provided in this
12    Act, a penalty of $25 shall be  imposed  on  any  person  who
13    issues  a  check or other draft to the Department that is not
14    honored upon presentment.  The  penalty  imposed  under  this
15    Section  shall  be deemed assessed at the time of presentment
16    of the check or other draft and  shall  be  treated  for  all
17    purposes, including collection and allocation, as part of the
18    tax  or  other  liability  for which the check or other draft
19    represented payment.
20        (b)  If a taxpayer has a tax liability that  is  eligible
21    for  amnesty  under  the  Tax Delinquency Amnesty Act and the
22    taxpayer fails  to  satisfy  the  tax  liability  during  the
23    amnesty  period  provided  for  in that Act, then the penalty
24    imposed by the Department under this Section shall be imposed
25    in an amount that is 200% of the amount that would  otherwise
26    be imposed under this Section.
27    (Source: P.A. 91-803, eff. 1-1-01.)

28        Section 999.  Effective date.  This Act takes effect upon
29    becoming law.