Illinois Code § 225 ILCS 447/40-45

Failure to file a tax return.
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(Section scheduled to be repealed on January 1, 2029)

 
Sec. 40-45. 
Failure to file a tax return. 
The Department
may refuse to issue or may suspend, without a hearing as provided for in the Civil Administrative Code of Illinois, the license of any person,
firm, or other entity that fails to file a tax return, or pay
a tax, penalty, or interest shown in a filed return, or to pay
any final assessment of a tax, penalty, or interest, as
required by any law administered by the Department of Revenue
until the requirements of the law are satisfied in accordance with subsection (g) of Section 2105-15 of the Civil Administrative Code of Illinois.

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