(35 ILCS 135/12)
(from Ch. 120, par. 453.42)
Declaration of possession of cigarettes on which tax not paid.
(a) When cigarettes are acquired for use in this State by a person
(including a distributor as well as any other person), who did not pay the
tax herein imposed to a distributor, the person, within 30 days after
acquiring the cigarettes, shall file with the Department a return
declaring the possession of the cigarettes and shall transmit with
return to the Department the tax imposed by this Act.
(b) On receipt of the return and payment of the tax as required by
paragraph (a), the Department may furnish the person with a suitable tax stamp
affixed to the package of cigarettes upon which the tax has been paid
if the Department determines that the cigarettes still exist.
(c) The return referred to in paragraph
contain the name and address of the person possessing the cigarettes
involved, the location of the cigarettes and the quantity, brand
place, and date of the acquisition of the cigarettes.
(d) Nothing in this Section shall permit a secondary distributor to purchase unstamped original packages of cigarettes or to purchase original packages of cigarettes from a person other than a licensed distributor.
(e) Any distributor who violates this Section is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of $1,000 for the first violation and $3,000 for any subsequent violation. The Department may adopt rules to administer the penalties under this Section. The Department may, in addition to the penalties imposed by this Section, and any other civil or criminal penalties provided for in this Act, assess tax, penalty, and interest on the original packages of cigarettes.
(Source: P.A. 100-940, eff. 8-17-18.)