(50 ILCS 355/5-60)
    Sec. 5-60. Penalties.
    (a) Any third party who violates any provision of this Act shall be subject to the penalties set forth in Section 11 of the Retailers' Occupation Tax Act.
    (b) Any third party who violates Section 5-20 is subject to a civil penalty of not more than $10,000 for each taxpayer with respect to whom financial information is improperly disclosed, profited from, or disposed of in violation of that Section. The Attorney General may impose a civil penalty not to exceed $50,000 for each instance of improper disposal of materials containing financial information. The Attorney General may impose a civil penalty after notice to the person accused of violating Section 5-20 and an opportunity for that person to be heard in the matter. The Attorney General may file a civil action in the circuit court to recover any penalty imposed for a violation of Section 5-20. In addition to the authority to impose a civil penalty under this Section, the Attorney General may bring an action in the circuit court to remedy a violation of this Section, seeking any appropriate relief.
    (c) Neither the State nor any municipality or county shall be held liable for the mishandling of information by a third party, including information from the Department or any other financial information of taxpayers.
    (d) Any taxpayer aggrieved by a violation of this Act shall have a right of action in a State circuit court or as a supplemental claim in federal district court against a third party. A taxpayer may recover for each violation:
        (1) against a third party that, by gross negligence,
    
violates a provision of this Act, liquidated damages of $5,000 or actual damages, whichever is greater;
        (2) against a third party that intentionally or
    
recklessly violates a provision of this Act, liquidated damages of $10,000 or actual damages, whichever is greater;
        (3) reasonable attorney's fees and costs, including
    
expert witness fees and other litigation expenses; and
        (4) other relief, including an injunction, as the
    
State or federal court may deem appropriate.
(Source: P.A. 101-628, eff. 6-1-20.)