In Re Marriage of Gulla and Kanaval

Chief Justice Fitzgerald and Justices Thomas, Kilbride, Garman, Karmeier, and Burke concurred in the judgment and opinion.

OPINION

The circuit court of Lake County ordered appellant, Knobias, Inc., located in Mississippi, to pay to Suzanne Gulla a penalty for failing to withhold and remit child support from its employee’s wages. The court calculated the penalty based on section 35(a) of the Income Withholding for Support Act (Withholding Act) (750 ILCS 28/ 35(a) (West 2006)). The appellate court affirmed. 382 Ill. App. 3d 498. We allowed Knobias’ petition for appeal as a matter of right (210…