Criminal penalties may not be imposed on taxpayers for non-compliance with the provisions of a locally administered tax unless the non-compliance is a result of willful or fraudulent disregard of the local tax laws.
50 ILCS 45/80
Criminal penalties
Known as the Local Government Taxpayers' Bill of Rights Act
The act spans §§ 50-45-1 to 50-45-99 (20 sections).
P.A. 91-920, eff. 1-1-01.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.