765 ILCS 420/4

(765 ILCS 420/4) (from Ch. 30, par. 804)

Sec. 4.

Any trustee who knowingly violates this Act is guilty of a
Class C misdemeanor and shall be liable to the State and any unit of local
government for any taxes which would have been payable to the State or the
unit of local government had the trustee complied with this Act, plus 20%
interest on such amount, accruing from the date the trust document
was executed.

(Source: P.A. 84-858.)