In Hillers v. Boylan, 233 Ill. App. 3d 3, 598 N.E. 2d 402, 174 Ill. Dec. 205 (4th Dist. 1992), the Illinois Appellate Court for the Fourth District relied on the reasoning and holding of Kousins v. Anderson to again hold that the "per month or any portion thereof" language of the same tax penalty statute (Ill.Rev.Stat. 1987, ch. 120, par.705 (now 35 ILCS 200/21-15)) required a per month, rather than per diem, calculation of the penalty for late payment of real estate taxes. 598 N.E.2d at 404-405.