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(35 ILCS 5/1002) (from Ch. 120, par. 10-1002)
Sec. 1002. Failure to Pay Tax.
(a) Negligence. If any part of a deficiency is due to negligence or
intentional disregard of rules and regulations (but without intent to
defraud) there shall be added to the tax as a penalty the amount prescribed
by Section 3-5 of the Uniform Penalty and Interest Act.
(b) Fraud. If any part of a deficiency is due to fraud, there
shall be added to the tax as a penalty the amount prescribed
by Section 3-6 of the Uniform Penalty and Interest Act.
(c) Nonwillful failure to pay withholding tax. If any employer, without
intent to evade or defeat any tax imposed by this Act or the payment
thereof, shall fail to make a return and pay a tax withheld by him at the
time required by or under the provisions of this Act, such employer shall
be liable for such taxes and shall pay the same together with the interest
and the penalty provided by Sections 3-2 and 3-3, respectively, of the
Uniform Penalty and Interest Act and such interest and penalty shall not be
charged to or collected from the employee by the employer.
(d) Willful failure to collect and pay over tax. Any person
required to collect, truthfully account for, and pay over the tax
imposed by this Act who willfully fails to collect such tax or
truthfully account for and pay over such tax or willfully attempts in
any manner to evade or defeat the tax or the payment thereof, shall, in
addition to other penalties provided by law, be liable for the penalty
imposed by Section 3-7 of the Uniform Penalty and Interest Act.
(e) Penalties assessable.
(1) In general. Except as otherwise provided in this |
| Act or the Uniform Penalty and Interest Act, the penalties provided by this Act or by the Uniform Penalty and Interest Act shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes and any reference in this Act to the tax imposed by this Act shall be deemed also to refer to penalties provided by this Act or by the Uniform Penalty and Interest Act.
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(2) Procedure for assessing certain penalties. For
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| the purposes of Article 9 any penalty under Section 804(a) or Section 1001 shall be deemed assessed upon the filing of the return for the taxable year.
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(3) Procedure for assessing the penalty for failure
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| to file withholding returns or annual transmittal forms for wage and tax statements. The penalty imposed by Section 1004 will be asserted by the Department's issuance of a notice of deficiency. If taxpayer files a timely protest, the procedures of Section 908 will be followed. If taxpayer does not file a timely protest, the notice of deficiency will constitute an assessment pursuant to subsection (c) of Section 904.
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(4) Assessment of penalty under Section 1005(a).
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| The penalty imposed under Section 1005(a) shall be deemed assessed upon the assessment of the tax to which such penalty relates and shall be collected and paid on notice and demand in the same manner as the tax.
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(f) Determination of deficiency. For purposes of subsections (a)
and (b), the amount shown as the tax by the taxpayer upon his return
shall be taken into account in determining the amount of the deficiency
only if such return was filed on or before the last day prescribed by
law for the filing of such return, including any extensions of the time
for such filing.
(Source: P.A. 97-507, eff. 8-23-11.)
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