35 ILCS 5/1002
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 5/ - Illinois Income Tax Act.|Article 10 - Penalties And Interest

 (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.(2) Procedure for assessing certain penalties.  For     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.(3) Procedure for assessing the penalty for failure     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.(4) Assessment of penalty under Section 1005(a).       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.(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.)