Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart I - PENALTIES AND INTEREST › Section 130.910 - Criminal Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
Section 13 of the Act details the criminal penalties for
				  violation of the Retailers' Occupation Tax Act.
a) Failure to File Returns and Filing
				Fraudulent Returns
When the amount due is under $300, any person engaged in the
				  business of selling tangible personal property at retail in this State who
				  fails to file a return, or who files a fraudulent return, or any officer,
				  employee or agent of a corporation, member, employee or agent of a partnership,
				  or manager, member, agent, or employee of a limited liability company engaged
				  in the business of selling tangible personal property at retail in this State
				  who is under a duty to file a return, who files or causes to be filed or signs
				  or causes to be signed a fraudulent return filed on behalf of such corporation
				  or limited liability company, or any accountant or other agent who knowingly
				  enters false information on the return of any taxpayer under the Act, is guilty
				  of a Class 4 felony.
When the amount due is $300 or more, any person engaged in
				  the business of selling tangible personal property at retail in this State who
				  fails to file a return, or who files a fraudulent return, or any officer,
				  employee or agent of a corporation, member, employee or agent of a partnership,
				  or manager, member, agent, or employee of a limited liability company engaged
				  in the business of selling tangible personal property at retail in this State
				  who is under a duty to file a return, who files or causes to be filed or signs
				  or causes to be signed a fraudulent return filed on behalf of such corporation
				  or limited liability company, or any accountant or other agent who knowingly
				  enters false information on the return of any taxpayer under the Act, is guilty
				  of a Class 3 felony.
b)
				Failure to Comply with Certificate of Registration or Books and Records
				Requirements
It is unlawful for any person to engage in the business of
				  selling tangible personal property at retail in this State without a
				  certificate of registration issued by the Department pursuant to Section 2a of
				  the Act. Any person who violates Section 2a of this Act, or who fails to keep
				  books and records, or fails to produce books and records as required by Section
				  7 of the Act, or who willfully violates a rule or regulation of the Department
				  for the administration and enforcement of the Act, is guilty of a Class A
				  misdemeanor. Any person who engages in the business of selling tangible
				  personal property at retail after the certificate of registration of that
				  person has been revoked is guilty of a Class A misdemeanor. Each day a person
				  engages in business without a certificate of registration or after revocation
				  of its certificate of registration constitutes a separate offense.
c) Misrepresentation -
				Registration/Resale Number
Any purchaser who obtains a registration number or resale
				  number from the Department through misrepresentation, or who represents to a
				  seller that such purchaser has a registration number or resale number from the
				  Department when he knows that he does not, or who uses his registration number
				  or resale number to make a seller believe that he is buying tangible personal
				  property for resale when such purchaser in fact knows that this is not the
				  case, is guilty of a Class 4 felony.
d) Over-Collection of Tax
Any seller who collects or attempts to collect an amount
				  (however designated) that purports to reimburse the seller for Retailers'
				  Occupation Tax liability measured by receipts that the seller knows are not
				  subject to Retailers' Occupation Tax, or if a seller knowingly over-collects or
				  attempts to over-collect an amount that purports to reimburse the seller for
				  Retailers' Occupation Tax liability in a transaction subject to tax under the
				  Act, shall be guilty of a Class 4 felony for each such offense. This subsection
				  does not apply to an amount collected by the seller as reimbursement for the
				  seller's Retailers' Occupation Tax liability on receipts that are subject to
				  tax under the Act as long as such collection is made in compliance with the tax
				  collection brackets prescribed by the Department at 86 Ill. Adm. Code 150.Table
				  A.
e) Prepaid Sales Tax
				Violations
Any distributor, supplier or other reseller of motor fuel
				  registered pursuant to Section 2a or 2c of the Act who fails to collect the
				  prepaid tax on invoiced gallons of motor fuel sold or who fails to deliver a
				  statement of tax paid to the purchaser or to the Department as required by
				  Sections 2d and 2e of the Act, respectively, shall be guilty of a Class A
				  misdemeanor if the amount due is under $300, and a Class 4 felony if the amount
				  due is $300 or more.