625 ILCS 5/3-1002
The purchaser shall file a return signed by the purchaser with the Department of Revenue on a form prescribed by the Department. Such return shall contain substantially the following and such other information as the Department may reasonably require:
VERIFICATION
I declare that I have examined this return and to the best of my knowledge it is true, correct and complete. I understand that the penalty for willfully filing a false return shall be a fine not to exceed $1,000 or imprisonment in a penal institution other than the penitentiary not to exceed one year, or both fine and imprisonment.
..................... Date
........................ Signature of purchaser
Such return and payment from the purchaser shall be submitted to the Department after the sale and shall be a condition to securing in order to secure the title to the motor vehicle from the Secretary of State.
When a purchaser pays the tax imposed by Section 3-1001 of this Code, the Department (upon request therefor from such purchaser) shall issue an appropriate receipt to such purchaser showing that he has paid such tax to the Department. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.
625 ILCS 5/3-1002