86 Ill. Adm. Code 429.140
Penalties and Interest
Section 429.140 Penalties and Interest
a) All
provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not
inconsistent with the Act shall apply.
b) The
criminal penalties contained in Section 13 of the Retailers' Occupation Tax Act
that are not inconsistent with the Law shall apply.