Rep. Natalie A. Manley

Filed: 4/6/2016

 

 


 

 


 
09900HB5527ham002LRB099 16232 HLH 47164 a

1
AMENDMENT TO HOUSE BILL 5527

2    AMENDMENT NO. ______. Amend House Bill 5527 on page 2, by
3replacing lines 17 through 20 with the following:
4    "(b) In addition to any other penalty provided by law, any
5individual or person violating this Act by failing to provide
6his or her PTIN shall pay a civil penalty to the Department in
7the amount of $50 per offense, but not to exceed $25,000 per
8calendar year; however, no such penalty shall be imposed if it
9is shown that the failure is due to reasonable cause and not
10due to willful neglect, as determined by the Department.".