Illinois Code § 225 ILCS 515/12.1

The Department may refuse to issue or renew, or may suspend,
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the license of any person who fails to file a return,
or to pay the tax, penalty or interest shown in a filed return, or to pay
any final assessment of tax, penalty or interest, as required by any tax
Act administered by the Illinois Department of Revenue, until such time as
the requirements of any such tax Act are satisfied.

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