86 Ill. Adm. Code 511.360
Violations
Section 511.360
Violations
Any purchaser or
delivering supplier who is required to but fails to make a return, or who makes
a fraudulent return, or who
willfully
violates any other provision of
the
Law or any rule or regulation of the Department for the administration and
enforcement of
the
Law, is guilty of a business offense and, upon
conviction thereof, shall be fined not less than $750 nor more than $7,500.
[35 ILCS 640/2-16]