Bill Amendment: IL HB5527 | 2015-2016 | 99th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: IDOR-TAX PREPARERS

Status: 2016-07-28 - Public Act . . . . . . . . . 99-0641 [HB5527 Detail]

Download: Illinois-2015-HB5527-House_Amendment_002.html

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Rep. Natalie A. Manley

Filed: 4/6/2016

09900HB5527ham002 LRB099 16232 HLH 47164 a
AMENDMENT TO HOUSE BILL 5527
AMENDMENT NO. ______. Amend House Bill 5527 on page 2, by
replacing lines 17 through 20 with the following:
"(b) In addition to any other penalty provided by law, any
individual or person violating this Act by failing to provide
his or her PTIN shall pay a civil penalty to the Department in
the amount of $50 per offense, but not to exceed $25,000 per
calendar year; however, no such penalty shall be imposed if it
is shown that the failure is due to reasonable cause and not
due to willful neglect, as determined by the Department.".