(35 ILCS 135/31)
(from Ch. 120, par. 453.61)
Any person, or any officer, agent or employee of any person,
required by this Act to make, file, render, sign or verify any report or
return, who makes any false or fraudulent return or report or files any false or
fraudulent return or report, shall be guilty of a misdemeanor and shall be guilty of
a Class 4 felony.
(Source: P.A. 96-1027, eff. 7-12-10.)