(35 ILCS 115/15) (from Ch. 120, par. 439.115)
Sec. 15.
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 making sales of service 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Registration under this Act has been revoked in accordance with Section 12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Registration under this Act has been revoked, constitutes a separate offense.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 serviceman who collects or attempts to collect Service Occupation Tax,
measured by receipts which such serviceman knows are not subject to Service
Occupation Tax, or any serviceman who collects or attempts to collect an
amount (however designated) which purports to reimburse such serviceman for
Service Occupation Tax liability measured by receipts or selling prices which
such serviceman knows are not subject to Service Occupation Tax, or any
serviceman who knowingly over-collects or attempts to
over-collect Service Occupation Tax or an amount purporting to be
reimbursement for Service Occupation Tax liability 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 serviceman as reimbursement for the serviceman's
Service Occupation Tax liability on receipts or selling prices 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.
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 or
the Use Tax Act.
(Source: P.A. 97-1150, eff. 1-25-13.)
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