Bill Amendment: IL HB5527 | 2015-2016 | 99th General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: IDOR-TAX PREPARERS
Status: 2016-07-28 - Public Act . . . . . . . . . 99-0641 [HB5527 Detail]
Download: Illinois-2015-HB5527-House_Amendment_001.html
Bill Title: IDOR-TAX PREPARERS
Status: 2016-07-28 - Public Act . . . . . . . . . 99-0641 [HB5527 Detail]
Download: Illinois-2015-HB5527-House_Amendment_001.html
| |||||||
| |||||||
| |||||||
| 1 | AMENDMENT TO HOUSE BILL 5527
| ||||||
| 2 | AMENDMENT NO. ______. Amend House Bill 5527 on page 2, by | ||||||
| 3 | replacing lines 17 through 20 with the following:
| ||||||
| 4 | "(b) In addition to any other penalty provided by law, any | ||||||
| 5 | individual or person violating this Act by failing to provide | ||||||
| 6 | his or her PTIN shall pay a civil penalty to the Department in | ||||||
| 7 | the amount of $50 per offense, but not to exceed $25,000 per | ||||||
| 8 | calendar year; however, no such penalty shall be imposed if it | ||||||
| 9 | is shown that the failure is due to reasonable cause and not | ||||||
| 10 | due to willful neglect, as determined by the Department.".
| ||||||
