Illinois Statutes Chapter 35. Revenue § 505/1.11. Person

§ 1.11. “Person” means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, or a receiver, trustee, guardian, or other representative appointed by order of any court, or any city, town, county or other political subdivision in this State. Whenever used in any Section of this Act prescribing and imposing a fine or imprisonment or both, the term “person” as applied to partnerships and associations shall mean the partners or members thereof, as applied to limited liability companies the term “person” means managers, members, agents, or employees of the limited liability company, and as applied to corporations the term “person” shall mean the officers, agents, or employees thereof who are responsible for any violation of this Act.