(35 ILCS 105/14) (from Ch. 120, par. 439.14)
Sec. 14.
When the amount due is under $300, any person subject to
the provisions hereof who fails to file a
return, or who violates any other provision of Section 9 or Section 10 hereof,
or who fails to keep books and records as required herein, or who files a
fraudulent return, or who wilfully violates any rule or regulation of the
Department for the administration and enforcement of the provisions hereof,
or any officer or agent of a corporation or manager, member, or agent of a
limited liability company subject hereto who signs 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 this Act, or any person who violates any of the provisions
of Sections 3, 5 or 7 hereof, or 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
a 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.
Any person who violates any provision of Section 6 hereof, or who
engages in the business of selling tangible personal property at retail
after his Certificate of Registration under this Act has been revoked in
accordance with Section 12 of this Act, is guilty of a Class 4 felony.
Each day any such person is engaged in business in violation of Section 6,
or after his Certificate of Registration under this Act has been revoked,
constitutes a separate offense.
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 such payment to the Department when due is guilty of a Class 4
felony.
Any such person who purports to make such payment 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, shall be guilty
of a deceptive practice in violation of Section 17-1 of the Criminal Code
of 2012.
When the amount due is $300 or more any person subject to the provisions
hereof who fails to file a return or who violates any other provision of
Section 9 or Section 10 hereof or who fails to keep books and records as
required herein or who files a fraudulent return, or who wilfully violates
any rule or regulation of the Department for the administration and
enforcement of the provisions hereof, or any officer or agent of a
corporation or manager, member, or agent of a limited liability company
subject hereto who signs 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 this Act or any person who violates any of the provisions of Sections 3,
5 or 7 hereof or 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 a 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 3 felony.
When the amount due is $300 or more 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 such payment to the Department when due is guilty of a Class
3 felony. Any such person who purports to make such payment 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
shall be guilty of a deceptive practice in violation of Section 17-1 of the
Criminal Code of 2012.
Any seller who collects or attempts to collect use tax measured by
receipts which such seller knows are not subject to use tax, or any seller
who knowingly over-collects or attempts to over-collect use tax in a
transaction which is subject to the tax that is imposed by this Act, shall
be guilty of a Class 4 felony for each such offense. This paragraph
does not apply to an amount collected by the seller as use tax on receipts
which are subject to tax under this Act as long as such collection is made
in compliance with the tax collection brackets prescribed by the Department
in its Rules and Regulations.
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, shall be
guilty of a deceptive practice in violation of Section 17-1 of the Criminal
Code of 2012.
A prosecution for any act in violation of this Section may be commenced
at any time within 3 years of the commission of that Act.
This Section does not apply if the violation in a particular case also
constitutes a criminal violation of the Retailers' Occupation Tax Act.
(Source: P.A. 97-1150, eff. 1-25-13.)
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