Sec. 80. Criminal penalties.
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/il/chapter-50/act-45/80A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 80. Criminal penalties. 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.