Ill. Admin. Code tit. 14, § 520.1280
Noncompliance
Effective Jan 11, 202246 Ill. Reg. 1817AUTHORITY: Implementing the Illinois Enterprise Zone Act [20 ILCS 655]; Section 201(f), (g) and (h) of the Illinois Income Tax Act [35 ILCS 5/201(f), (g) and (h)]; Sections 1d-1f, 1i-1j and 1o of the Retailers' Occupation Tax Act [35 ILCS 120/1d-1f, 1i-1j, and 1o]; and Sections 9-221, 9-222, and 9-222.1 of the Public Utilities Act [220 ILCS 5/9-221, 9-222 and 9-222.1]; and authorized by Section 605-95 of the Civil Administrative Code of Illinois [20 ILCS 605/605-95].DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
- a) Any contractor or subcontractor subject to this Subpart, and any officer, employee, or agent of the contractor or subcontractor, whose duty is to file a certified payroll under Section 520.1250(a)(2) and who willfully fails to file that certified payroll on or before the 15th day of the calendar month; and
- b) Any person who willfully files a certified payroll that is false as to any material fact. [20 ILCS 655/5.5(j) and 13(d)]
The following are violations of the Act and Class A misdemeanors:
(Source: Added at 46 Ill. Reg. 1817, effective January 11, 2022)