35 ILCS 200/ Property Tax Code.

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35 ILCS 200/25-20

(35 ILCS 200/25-20)

Sec. 25-20.

Knowing failure of public officer to perform duties.

Every
public officer who refuses to perform or knowingly neglects any duty enjoined
upon him by this Code, or who consents or connives to evade its provisions,
whereby any proceeding required by this Code shall be prevented or hindered, or
whereby any property required to be listed for taxation is unlawfully exempted
or the same be entered upon the assessment or collector's books at less than
the value required by this Code, or the percentage as may be provided by a
county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois, shall, for every such offense, neglect or refusal, be liable, on the
complaint of any person, for double the amount of the loss or damage caused
thereby, to be recovered in a civil action in the name of the People of the
State of Illinois in any court having jurisdiction, and may be removed from
office at the discretion of the court.

(Source: P.A. 80-247; 88-455.)

35 ILCS 200/25-25

(35 ILCS 200/25-25)

Sec. 25-25.

Failure of officer to perform duties if no other penalty
provided. If any officer fails or neglects to perform any of the duties
required of him by this Code, upon being required so to do  by any person
interested in the matter, and for the failure or neglect to perform that duty
there is no other or specific penalty provided in this Code, he shall be liable
to a fine of not less than $10 nor more than $500, to be recovered in a civil
action in the circuit court of the proper county, and may be removed  from
office at the discretion of the court. Any officer who
knowingly violates any of the provisions of this Code, for the violation of
which there is no other specific penalty provided in this Code, shall be
liable to a fine not less than $10 nor more than $1,000 to be recovered in a
civil action in the name of the People of the State of Illinois, in any court
having jurisdiction and may be removed from office at the discretion of the
court. Fines when recovered shall be paid into the county treasury.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/25-30

(35 ILCS 200/25-30)

Sec. 25-30.

Failure of collector to attend tax sale.

If any county collector
or designated deputy fails to attend any sale advertised under this Code, and
offer property for sale as required by law, he or she shall be liable to pay
the amount of taxes, special assessments and costs due on the advertised
property. The county collector may afterwards advertise and sell the delinquent
property to reimburse himself or herself for the amount advanced by him or her,
but at the sale no property shall be forfeited to the State.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/25-35

(35 ILCS 200/25-35)

Sec. 25-35.

Failure of county clerk to attend tax sale or keep required
records. If any county clerk or designated deputy fails to attend any tax sale,
or to make and keep the record, as required by this Code, he or she shall
forfeit and pay the sum of $500, and shall be liable to indictment for that
failure. Upon conviction he or she shall be removed from office. The sum shall
be sued for in civil action, in the name of the People of the State of
Illinois, and when recovered shall be paid into the county treasury.

(Source: Laws 1939, p. 886; P.A. 88-455.)

35 ILCS 200/25-40

(35 ILCS 200/25-40)

Sec. 25-40.

Fraudulent return or schedule.

Any person who, with intent to
defeat or evade the law in relation to  the assessment of property, delivers or
discloses to any assessor or deputy assessor a false or fraudulent list, return
or schedule of his or her property not exempted by law from taxation, is guilty
of a Class A misdemeanor.

(Source: P.A. 77-2236; 88-455.)

35 ILCS 200/25-45

(35 ILCS 200/25-45)

Sec. 25-45.

Duty of state's attorney to prosecute.

The State's Attorney of
each county shall prosecute all violators of this Code. They shall receive as
fees the sum of $20 in counties with less than 3,000,000 inhabitants and $40 in
counties with 3,000,000 or more inhabitants for each conviction, to be taxed as
costs, and 10% of all fines collected. The residue of all fines collected under
this Code shall be paid into the county treasury for use of the county.

(Source: P.A. 87-669; 88-455.)