Illinois Code § 35 ILCS 5/1004

Failure to file withholding returns or annual transmittal
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forms for wage and tax statements. In addition to any other penalties imposed
by this Act, a taxpayer failing to file a quarterly return or the annual
transmittal form for wage and tax statements required by Section 704 or
regulations promulgated thereunder shall incur a penalty for each such failure
as prescribed by Section 3-3 of the Uniform Penalty and Interest Act.

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