Illinois § 27.45 Failure to make a return

Illinois Statutes

§ 27.45 — Failure to make a return

Illinois § 27.45

TopicGOVERNMENT

Ch. 35REVENUE

Act 35 ILCS 635/Telecommunications Infrastructure Maintenance Fee Act.

This text of Illinois § 27.45 (Failure to make a return) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

35 Ill. Comp. Stat. 27.45 (2026).

Text

Any telecommunications retailer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this Act or any rule or regulation of the Department for the administration and enforcement of this Act, is guilty of a business offense and, upon conviction thereof, shall be fined not less than $1,000 nor more than $7,500.

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