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| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB1950 Introduced 2/9/2023, by Sen. Robert F. Martwick SYNOPSIS AS INTRODUCED: |
| 35 ILCS 130/18d | | 35 ILCS 135/25c | |
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Amends the Cigarette Tax Act and the Cigarette Use Tax Act. Provides that a licensed retailer or an agent or employee of a licensed retailer is guilty of a Class 4 felony for knowingly violating provisions concerning the sale of loose cigarettes (currently, any person who violates those provisions is guilty of a Class 4 felony).
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| | A BILL FOR |
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| | SB1950 | | LRB103 00127 HLH 45131 b |
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1 | | AN ACT concerning revenue.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Cigarette Tax Act is amended by changing |
5 | | Section 18d as follows: |
6 | | (35 ILCS 130/18d) |
7 | | Sec. 18d. Cigarette package sizes; sale of individual or |
8 | | loose cigarettes prohibited. Cigarettes may only be sold in |
9 | | packages of 20 or 25 cigarettes. The sale of individual or |
10 | | loose cigarettes is prohibited. Any person who violates this |
11 | | Section of the Act is liable to pay to the Department, for |
12 | | deposit in the Tax Compliance and Administration Fund, a |
13 | | penalty of $1,000 for the first violation and $3,000 for any |
14 | | subsequent violation. Any person who violates this Section |
15 | | before the effective date of this amendatory Act of the 103rd |
16 | | General Assembly shall be guilty of a Class 4 felony. A |
17 | | retailer licensed under this Act who knowingly violates this |
18 | | Section on or after the effective date of this amendatory Act |
19 | | of the 103rd General Assembly, or a licensed retailer's agent |
20 | | or employee who knowingly violates this Section on or after |
21 | | the effective date of this amendatory Act of the 103rd General |
22 | | Assembly, commits a Class 4 felony. The Department may adopt |
23 | | rules to administer the penalties under this Section.
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