86 Ill. Adm. Code 680.125
Penalties, Interest and Procedures
Section 680
Section 680.125 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 the Special County Service
Occupation Tax For Public Safety Law as under the Service Occupation Tax Act.