Code of Ordinances

Of Union County, Illinois.

36-2-9 Interest on Delinquent Taxes; Penalty for Fraud

If any local services tax, or part thereof, imposed by this Article is not paid on or before the due date for such tax, interest on such amount at the rate of one and one-half percent (1 ½%) per month shall be paid for the period from such due date to the date of payment of such amount.  If such failure to pay such tax is the result of fraud, there shall be added to the tax as a penalty an amount equal to fifty percent (50%) of the deficiency.  (See 35 ILCS 515/9)

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