35 ILCS 143/10-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 143/ - Tobacco Products Tax Act of 1995.|Article 10 - Tobacco Products Tax Act of 1995

Sec. 10-50. Violations and penalties. When the amount due is under $300,  any distributor who fails to file a return, willfully fails or refuses to  make any payment to the Department of the tax imposed by this Act, or files  a fraudulent return, or any officer or agent of a corporation engaged in the  business of distributing tobacco products to retailers and consumers  located in this State who signs a fraudulent  return filed on behalf of the corporation, or any accountant or other agent  who knowingly enters false information on the return of any taxpayer under this  Act is guilty of a Class 4 felony.Any person who violates any provision of Section 10-20, 10-21, or 10-22 of this Act, fails  to keep books and records as required under this Act, or willfully violates a  rule or regulation of the Department for the administration and enforcement of  this Act is guilty of a Class 4 felony.  A person commits a separate offense on  each day that he or she engages in business in violation of Section 10-20, 10-21, or 10-22 of  this Act. If a person fails to produce the books and records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep books and records as required under this Act. A person who is unable to rebut this presumption is in violation of this Act and is subject to the penalties provided in this Section.When the amount due is under $300, any person who accepts money that is due  to the Department under this Act from a taxpayer for the purpose of acting as  the taxpayer's agent to make the payment to the Department, but who fails to  remit the payment to the Department when due, is guilty of a Class 4 felony.Any person who violates any provision of Sections 10-20, 10-21 and 10-22 of this Act, fails to keep books and records as required under this Act, or willfully violates a rule or regulation of the Department for the administration and enforcement of this Act is guilty of a business offense and may be fined up to $5,000. If a person fails to produce books and records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep books and records as required under this Act. A person who is unable to rebut this presumption is in violation of this Act and is subject to the penalties provided in this Section. A person commits a separate offense on each day that he or she engages in business in violation of Sections 10-20, 10-21 and 10-22 of this Act.When the amount due is $300 or more, any distributor who files,  or causes to be filed, a fraudulent return, or any officer or agent of a  corporation engaged in the business of distributing tobacco products  to retailers and consumers located in this State who files or causes to be  filed or signs or causes  to be signed a fraudulent return filed on behalf of the corporation, or  any accountant or other agent who knowingly enters false information on  the return of any taxpayer under this Act is guilty of a Class 3 felony.When the amount due is $300 or more, any person engaged in the business  of distributing tobacco products to retailers and consumers located in this  State who fails to file a return,  willfully fails or refuses to make any payment to the Department of the tax  imposed by this Act, or accepts money that is due to the Department under  this Act from a taxpayer for the purpose of acting as the taxpayer's agent to  make payment to the Department but fails to remit such payment to the  Department when due is guilty of a Class 3 felony.When the amount due is under $300, any retailer who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or files a fraudulent return, or any officer or agent of a corporation engaged in the retail business of selling tobacco products to purchasers of tobacco products for use and consumption located in this State who signs a fraudulent return filed on behalf of the corporation, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class A misdemeanor for a first offense and a Class 4 felony for each subsequent offense.When the amount due is $300 or more, any retailer who fails to file a return, willfully fails or refuses to make any payment to the Department of the tax imposed by this Act, or files a fraudulent return, or any officer or agent of a corporation engaged in the retail business of selling tobacco products to purchasers of tobacco products for use and consumption located in this State who signs a fraudulent return filed on behalf of the corporation, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class 4 felony.Any person whose principal place of business is in this State and  who is charged with a violation under this Section shall be  tried in the county where his or her principal place of business is  located unless he or she asserts a right to be tried in another venue.  If the taxpayer does not have his or her principal place of business  in this State, however, the hearing must be held in Sangamon County unless  the taxpayer asserts a right to be tried in another venue.Any taxpayer or agent of a taxpayer who with the intent to defraud  purports to make a payment due to the Department by issuing or delivering a  check or other order upon a real or fictitious depository for the payment  of money, knowing that it will not be paid by the depository, is  guilty of a deceptive practice in violation of Section 17-1 of the Criminal  Code of 2012.A prosecution for a violation described in this Section may be commenced  within 3 years after the commission of the act constituting the violation.  (Source: P.A. 100-201, eff. 8-18-17; 100-940, eff. 8-17-18.)