UIC §13057: (a) If any person who is required by regulations prescribed under Section 13056 to provide a required identifying number fails without good cause to comply with that requirement at the time prescribed

(a) If any person who is required by regulations prescribed under Section 13056 to provide a required identifying number fails without good cause to comply with that requirement at the time prescribed by the regulations, the person shall pay a penalty of five dollars ($5) for each failure: (1) To include his or her identifying number in any return, report, statement, or other document. (2) To furnish his or her identifying number to another person. (3) To include in any return, report, statement, or other document made with respect to another person the identifying number of the other person. (4) To furnish any other agency’s taxpayer identification number. (b) The penalty under this section shall be assessed and collected in the same manner as the tax.