All monies collected from penalties shall be deposited in the general revenue fund. In the event that the aggregate penalty imposed by this Act and Public Law 95-460 exceeds 25% of the fair market value of the interest in the agricultural land with respect to which such violation occurred, the amount of the penalty in excess of 25% will be refunded to the violator at the direction of the Illinois General Assembly.
Ill. Admin. Code tit. 8, § 800.45