Illinois Code § 35 ILCS 200/25-5

Delivery and receipt of collector's book before bond approved.
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If
any county clerk delivers the tax books into the hands of the county collector,
or if any collector receives the books or collects any taxes before the
collector's bond has been approved and filed, as required by this Code, the
clerk and collector, and each of them, shall be liable to a penalty of not less
than $500, and all damages and costs, to be recovered in a civil action. The
State's Attorney shall bring suit, in the name of the People of the State of
Illinois. Nothing in this Section shall be construed as relieving the sureties
of a collector from liabilities incurred under a bond not approved and filed as
required by this Code.

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