Section 125.140  Penalties and Interest

a)         All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Act shall apply.

b)         The penalties contained in Section 13 of the Retailers' Occupation Tax Act [35 ILCS 120] that are not inconsistent with the Act shall apply.

c)         The penalties contained in Section 14 of the Use Tax Act [35 ILCS 105] that are not inconsistent with the Act shall apply.