40 ILCS 5/7-172.1

(40 ILCS 5/7-172.1) (from Ch. 108 1/2, par. 7-172.1)

Sec. 7-172.1.

Actions to enforce payments by municipalities and
instrumentalities.

(a) If any participating municipality or participating
instrumentality fails to transmit to the Fund contributions required of it
under this Article or contributions collected by it from its participating
employees for the purposes of this Article for more than
60 days after the payment of such contributions is due, the Fund, after
giving notice to such municipality or instrumentality, may certify to
the State Comptroller the amounts of such delinquent payments in accordance with any applicable rules of the Comptroller, and the
Comptroller shall deduct the amounts so certified or any part thereof
from any payments of State funds to the municipality or instrumentality
involved and shall remit the amount so deducted to the Fund.  If State
funds from which such deductions may be made are not available, the Fund
may proceed against the municipality or instrumentality to recover the
amounts of such delinquent payments in the appropriate circuit court.

(b) If any participating municipality fails to transmit to the Fund
contributions required of it under this Article or contributions collected
by it from its participating employees for the purposes of this Article for
more than 60 days after the payment of such contributions is due, the Fund,
after giving notice to such municipality, may certify the fact of such
delinquent payment to the county treasurer of the county in which such
municipality is located, who shall thereafter remit the amounts collected
from the tax levied by the municipality under Section 7-171 directly to
the Fund.

(c) If reports furnished to the Fund by the municipality or
instrumentality involved are inadequate for the computation of the
amounts of such delinquent payments, the Fund may provide for such audit
of the records of the municipality or instrumentality as may be required
to establish the amounts of such delinquent payments.  The municipality
or instrumentality shall make its records available to the Fund for the
purpose of such audit.  The cost of such audit shall be added to the
amount of the delinquent payments and shall be recovered by the Fund
from the municipality or instrumentality at the same time and in the
same manner as the delinquent payments are recovered.

(Source: P.A. 99-8, eff. 7-9-15; 99-239, eff. 8-3-15; 99-642, eff. 7-28-16.)