The tax imposed by this section, and all civil penalties that may be assessed as an incident thereto, shall be remitted to, collected by and enforced by the Illinois Department of Revenue in accordance with the provisions of 65 ILCS 5/8-11-23, as amended. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this section. Any tax required to be collected pursuant to or as authorized by this subchapter and any such tax collected by such retailer and required to be remitted to the Illinois Department of Revenue shall constitute a debt owed by the retailer to the State of Illinois.
(Ord. 2022-08-0923O, passed 8-9-2022)