093_HB2808

 
                                     LRB093 04463 SJM 04515 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  imposed  by  any  law  of the State of
14    Illinois and payable to the State of Illinois.

15        Section  10.  Amnesty  program.  The   Department   shall
16    establish  an amnesty program for all taxpayers owing any tax
17    imposed by reason of or pursuant to authorization by any  law
18    of  the  State  of  Illinois and collected by the Department.
19    Amnesty tax return forms shall be prepared by the  Department
20    and  shall  provide  for specification by the taxpayer of the
21    tax and the taxable period for which amnesty is being  sought
22    by the taxpayer.
23        The amnesty program shall be for a period from October 1,
24    2003 though November 30, 2003.
25        The  amnesty  program  shall  provide  that, upon written
26    application by any taxpayer and payment by that  taxpayer  of
27    all taxes due from that taxpayer to the State of Illinois for
28    any  taxable  period  ending  prior  to  July  1,  2002,  the
29    Department   shall  not  seek  to  collect  any  interest  or
30    penalties that may be applicable and the Department shall not
 
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 1    seek civil or criminal prosecution for any taxpayer  for  the
 2    period  of  time  for  which  amnesty has been granted to the
 3    taxpayer. Failure to pay all taxes due  to  the  State  shall
 4    invalidate  any amnesty granted under this Act. Amnesty shall
 5    be granted for only the  taxable  periods  specified  in  the
 6    application  and only if all amnesty conditions are satisfied
 7    by the taxpayer.
 8        Amnesty shall not be granted to taxpayers who are a party
 9    to any criminal investigation or to  any  civil  or  criminal
10    litigation  that is pending in any circuit court or appellate
11    court or the Supreme Court  of  this  State  for  nonpayment,
12    delinquency, or fraud in relation to any State tax imposed by
13    any law of the State of Illinois.
14        The   Department   shall  adopt  rules  as  necessary  to
15    implement the provisions of this Act.
16        All money collected under this Act pursuant  to  a  State
17    imposed   tax,   other  than  the  tax  imposed  pursuant  to
18    subsections (c) and (d) of Section 201 of the Illinois Income
19    Tax Act, shall be deposited as follows: (i) one-half into the
20    Common School Fund; (ii) one-half into  the  General  Revenue
21    Fund.

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

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

27        (35 ILCS 735/3-2) (from Ch. 120, par. 2603-2)
28        Sec. 3-2.  Interest.
29        (a)  Interest paid by the  Department  to  taxpayers  and
30    interest charged to taxpayers by the Department shall be paid
31    at  the  annual  rate determined by the Department. That rate



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

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

15        (35 ILCS 735/3-4) (from Ch. 120, par. 2603-4)
16        Sec.   3-4.    Penalty   for   failure  to  file  correct
17    information returns.
18        (a)  Failure  to  file  correct  information  returns   -
19    imposition of penalty.
20             (1)  In  general. Unless otherwise provided in a tax
21        Act, in the case of a failure described in paragraph  (2)
22        of  this  subsection (a) by any person with respect to an
23        information return, that person shall pay a penalty of $5
24        for each return or statement with respect  to  which  the
25        failure  occurs,  but  the  total  amount imposed on that
26        person for all such failures  during  any  calendar  year
27        shall not exceed $25,000.
28             (2)  Failures  subject  to  penalty.  The  following
29        failures  are subject to the penalty imposed in paragraph
30        (1) of this subsection (a):
31                  (A)  any failure to file an information  return
32             with the Department on or before the required filing
33             date, or
 
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 1                  (B)  any   failure   to   include  all  of  the
 2             information required to be shown on  the  return  or
 3             the inclusion of incorrect information.
 4        (b)  Reduction where correction in specified period.
 5             (1)  Correction  within  60  days.  If  any  failure
 6        described  in  subsection  (a) (2) is corrected within 60
 7        days after the required filing date:
 8                  (A)  the  penalty  imposed  by  subsection  (a)
 9             shall be reduced by 50%; and
10                  (B)  the total amount imposed on the person for
11             all such failures during any calendar year which are
12             so corrected shall not exceed  50%  of  the  maximum
13             prescribed in subsection (a) (1).
14        (c)  Information return defined. An information return is
15    any  tax  return  required  by a tax Act to be filed with the
16    Department that does not, by law, require the  payment  of  a
17    tax liability.
18        (d)  If  a  taxpayer has a tax liability that is eligible
19    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
20    taxpayer  fails  to  satisfy  the  tax  liability  during the
21    amnesty period provided for in that  Act,  then  the  penalty
22    imposed by the Department under this Section shall be imposed
23    in  an amount that is 200% of the amount that would otherwise
24    be imposed under this Section.
25    (Source: P.A. 87-205.)

26        (35 ILCS 735/3-5) (from Ch. 120, par. 2603-5)
27        Sec. 3-5.  Penalty for negligence.
28        (a)  If  any  return  or  amended  return   is   prepared
29    negligently,  but  without  intent  to defraud, and filed, in
30    addition to any penalty imposed under  Section  3-3  of  this
31    Act,  a penalty shall be imposed in an amount equal to 20% of
32    any resulting deficiency.
33        (b)  Negligence includes any failure to make a reasonable
 
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 1    attempt to comply with the provisions  of  any  tax  Act  and
 2    includes  careless, reckless, or intentional disregard of the
 3    law or regulations.
 4        (c)  No penalty shall be imposed under this Section if it
 5    is shown that failure to comply with the tax Act  is  due  to
 6    reasonable  cause.   A  taxpayer  is  not  negligent  if  the
 7    taxpayer shows substantial authority to support the return as
 8    filed.
 9        (d)  If  a  taxpayer has a tax liability that is eligible
10    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
11    taxpayer  fails  to  satisfy  the  tax  liability  during the
12    amnesty period provided for in that  Act,  then  the  penalty
13    imposed  by the Department shall be imposed in an amount that
14    is 200% of the amount that  would  otherwise  be  imposed  in
15    accordance with this Section.
16    (Source: P.A. 87-205; 87-1189.)

17        (35 ILCS 735/3-6) (from Ch. 120, par. 2603-6)
18        Sec. 3-6.  Penalty for fraud.
19        (a)  If any return or amended return is filed with intent
20    to  defraud, in addition to any penalty imposed under Section
21    3-3 of this Act, a penalty shall  be  imposed  in  an  amount
22    equal to 50% of any resulting deficiency.
23        (b)  If  any  claim  is  filed  with intent to defraud, a
24    penalty shall be imposed in an amount equal  to  50%  of  the
25    amount fraudulently claimed for credit or refund.
26        (c)  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.)
 
                            -14-     LRB093 04463 SJM 04515 b
 1        (35 ILCS 735/3-7.5)
 2        Sec. 3-7.5.  Bad check penalty.
 3        (a)  In addition to any other penalty  provided  in  this
 4    Act,  a  penalty  of  $25  shall be imposed on any person who
 5    issues a check or other draft to the Department that  is  not
 6    honored  upon  presentment.   The  penalty imposed under this
 7    Section shall be deemed assessed at the time  of  presentment
 8    of  the  check  or  other  draft and shall be treated for all
 9    purposes, including collection and allocation, as part of the
10    tax or other liability for which the  check  or  other  draft
11    represented payment.
12        (b)  If  a  taxpayer has a tax liability that is eligible
13    for amnesty under the Tax Delinquency  Amnesty  Act  and  the
14    taxpayer  fails  to  satisfy  the  tax  liability  during the
15    amnesty period provided for in that  Act,  then  the  penalty
16    imposed by the Department under this Section shall be imposed
17    in  an amount that is 200% of the amount that would otherwise
18    be imposed under this Section.
19    (Source: P.A. 91-803, eff. 1-1-01.)

20        Section 999.  Effective date.  This Act takes effect upon
21    becoming law.