Illinois Code § 15 ILCS 505/12

He shall keep regular and fair accounts of all moneys received and
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paid out by him, stating, particularly, on what account each amount is
received or paid out. He may make such corrections and changes in his
records as may be necessary pursuant to notices received from the
Department of Revenue under Section 2505-475 of the Department
of Revenue Law (20 ILCS 2505/2505-475).

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