Article
Penalties and Interest
- 35 ILCS 5/1001— Failure to File Tax Returns
- 35 ILCS 5/1002— Failure to Pay Tax
- 35 ILCS 5/1003— Interest on Deficiencies
- 35 ILCS 5/1004— Failure to file withholding returns or annual transmittal forms for wage and tax statements
- 35 ILCS 5/1005— Penalty for Underpayment of Tax
- 35 ILCS 5/1006— Frivolous Returns
- 35 ILCS 5/1007— Failure to register tax shelter or maintain list
- 35 ILCS 5/1008— Promoting tax shelters