Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 130/13

(35 ILCS 130/13) (from Ch. 120, par. 453.13)

Sec. 13.

Whenever any original package of cigarettes is found in the place
of business or in the possession of any person who is not a licensed
distributor under this Act without proper stamps affixed thereto, or an
authorized substitute therefor imprinted thereon, underneath the sealed
transparent wrapper of such original package, as required by this Act, the
prima facie presumption shall arise that such original package of
cigarettes is kept therein or is held by such person in violation of the
provisions of this Act. If a presumption is raised, the Department may, in addition to the penalties imposed by Sections 18b and 18c of this Act 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.)