(A) Any per­son who vio­lates Sec­tion 24–7‑1 of this Arti­cle or who aids and abets in that violation:

  1. shall be sub­ject to a manda­to­ry fine of Two Hun­dred Dol­lars ($200.00); and
  2. shall be required by the court to make a dis­po­si­tion on the aban­doned or unclaimed vehi­cle and pay all tow­ing, stor­age, 
    and pro­cess­ing charges and col­lec­tion costs pur­suant to Sec­tion 24–7‑3(A) and (E).

(B) When a vehi­cle is aban­doned, it shall be pre­sumed that the last reg­is­tered own­er is respon­si­ble for the aban­don­ment and shall be liable for all tow­ing, stor­age, and pro­cess­ing charges and col­lec­tion costs, less any amounts real­ized in the dis­pos­al of the vehi­cle.  The last reg­is­tered owner’s lia­bil­i­ty for stor­age fees may not exceed a max­i­mum of thir­ty (30) days’ stor­age fees.

The pre­sump­tion estab­lished under this para­graph may be rebutted by a show­ing that, pri­or to the time of the tow:

  1.  a report of vehi­cle theft was filed with respect to the vehi­cle; or
  2. the vehi­cle was sold or trans­ferred and the last reg­is­tered own­er pro­vides the tow­ing ser­vice with the cor­rect iden­ti­ty and address of the new own­er at the time of the sale or transfer.

If the pre­sump­tion estab­lished under this Sec­tion is rebutted, the per­son respon­si­ble for theft of the vehi­cle or to whom the vehi­cle was sold or trans­ferred is liable for all tow­ing, stor­age, and pro­cess­ing charges and col­lec­tion costs.  (625 ILCS 5/4–214)