(415 ILCS 5/55.15)
(from Ch. 111 1/2, par. 1055.15)
(a) Any retailer who fails to make a return, or who makes a fraudulent
return, or who willfully violates any rule or regulation of the Department
of Revenue for the administration and enforcement of the fee imposed by
Section 55.8, is guilty of a Class 4 felony.
(b) Any retailer who knowingly violates subsections (a) (2), (a) (3),
or (b) of Section 55.8 commits a petty offense punishable by a fine of $100.
(Source: P.A. 87-727.)