(35 ILCS 630/19)
(from Ch. 120, par. 2019)
Any retailer or taxpayer who fails to make a return, or who
makes a fraudulent return, or who wilfully violates any other provision of
this Article or any rule or regulation of the Department for the administration
and enforcement of this Article, is guilty of a Class 4 felony.
(Source: P.A. 84-126.)