86 Ill. Adm. Code 640.130
Penalties, Interest and Procedures
Section 640
Section 640.130 Penalties,
Interest and Procedures
All penalties (both civil and
criminal), provisions concerning interest and procedures (such as the making of
assessments, the venue and mode of conducting hearings, subpoenas, matters
pertaining to judicial review and other procedural subjects), together with
statutes of limitation, are the same under Section 4(c) of the Water Commission
Act of 1985 as under the Service Occupation Tax Act.