HB5289 EnrolledLRB097 16882 HLH 62069 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 20. The Retailers' Occupation Tax Act is amended by
5changing Section 13 as follows:
 
6    (35 ILCS 120/13)  (from Ch. 120, par. 452)
7    Sec. 13. Criminal penalties.
8    (a) When the amount due is under $300, any person engaged
9in the business of selling tangible personal property at retail
10in this State who fails to file a return, or who files a
11fraudulent return, or any officer, employee or agent of a
12corporation, member, employee or agent of a partnership, or
13manager, member, agent, or employee of a limited liability
14company engaged in the business of selling tangible personal
15property at retail in this State who, as such officer,
16employee, agent, manager, or member is under a duty to file a
17return, or any officer, agent or employee of a corporation,
18member, agent, or employee of a partnership, or manager,
19member, agent, or employee of a limited liability company
20engaged in the business of selling tangible personal property
21at retail in this State who files or causes to be filed or
22signs or causes to be signed a fraudulent return filed on
23behalf of such corporation or limited liability company, or any

 

 

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1accountant or other agent who knowingly enters false
2information on the return of any taxpayer under this Act, is
3guilty of a Class 4 felony.
4    Any person who or any officer or director of any
5corporation, partner or member of any partnership, or manager
6or member of a limited liability company that: (a) violates
7Section 2a of this Act or (b) fails to keep books and records,
8or fails to produce books and records as required by Section 7
9or (c) willfully violates a rule or regulation of the
10Department for the administration and enforcement of this Act
11is guilty of a Class A misdemeanor. Any person, manager or
12member of a limited liability company, or officer or director
13of any corporation who engages in the business of selling
14tangible personal property at retail after the certificate of
15registration of that person, corporation, limited liability
16company, or partnership has been revoked is guilty of a Class A
17misdemeanor. Each day such person, corporation, or partnership
18is engaged in business without a certificate of registration or
19after the certificate of registration of that person,
20corporation, or partnership has been revoked constitutes a
21separate offense.
22    Any purchaser who obtains a registration number or resale
23number from the Department through misrepresentation, or who
24represents to a seller that such purchaser has a registration
25number or a resale number from the Department when he knows
26that he does not, or who uses his registration number or resale

 

 

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1number to make a seller believe that he is buying tangible
2personal property for resale when such purchaser in fact knows
3that this is not the case is guilty of a Class 4 felony.
4    Any distributor, supplier or other reseller of motor fuel
5registered pursuant to Section 2a or 2c of this Act who fails
6to collect the prepaid tax on invoiced gallons of motor fuel
7sold or who fails to deliver a statement of tax paid to the
8purchaser or to the Department as required by Sections 2d and
92e of this Act, respectively, shall be guilty of a Class A
10misdemeanor if the amount due is under $300, and a Class 4
11felony if the amount due is $300 or more.
12    When the amount due is under $300, any person who accepts
13money that is due to the Department under this Act from a
14taxpayer for the purpose of acting as the taxpayer's agent to
15make the payment to the Department, but who fails to remit such
16payment to the Department when due is guilty of a Class 4
17felony.
18    Any seller who collects or attempts to collect an amount
19(however designated) which purports to reimburse such seller
20for retailers' occupation tax liability measured by receipts
21which such seller knows are not subject to retailers'
22occupation tax, or any seller who knowingly over-collects or
23attempts to over-collect an amount purporting to reimburse such
24seller for retailers' occupation tax liability in a transaction
25which is subject to the tax that is imposed by this Act, shall
26be guilty of a Class 4 felony for each such offense. This

 

 

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1paragraph does not apply to an amount collected by the seller
2as reimbursement for the seller's retailers' occupation tax
3liability on receipts which are subject to tax under this Act
4as long as such collection is made in compliance with the tax
5collection brackets prescribed by the Department in its Rules
6and Regulations.
7    When the amount due is $300 or more, any person engaged in
8the business of selling tangible personal property at retail in
9this State who fails to file a return, or who files a
10fraudulent return, or any officer, employee or agent of a
11corporation, member, employee or agent of a partnership, or
12manager, member, agent, or employee of a limited liability
13company engaged in the business of selling tangible personal
14property at retail in this State who, as such officer,
15employee, agent, manager, or member is under a duty to file a
16return and who fails to file such return or any officer, agent,
17or employee of a corporation, member, agent or employee of a
18partnership, or manager, member, agent, or employee of a
19limited liability company engaged in the business of selling
20tangible personal property at retail in this State who files or
21causes to be filed or signs or causes to be signed a fraudulent
22return filed on behalf of such corporation or limited liability
23company, or any accountant or other agent who knowingly enters
24false information on the return of any taxpayer under this Act
25is guilty of a Class 3 felony.
26    When the amount due is $300 or more, any person engaged in

 

 

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1the business of selling tangible personal property at retail in
2this State who accepts money that is due to the Department
3under this Act from a taxpayer for the purpose of acting as the
4taxpayer's agent to make payment to the Department but fails to
5remit such payment to the Department when due, is guilty of a
6Class 3 felony.
7    Any person whose principal place of business is in this
8State and who is charged with a violation under this Section
9shall be tried in the county where his principal place of
10business is located unless he asserts a right to be tried in
11another venue.
12    Any taxpayer or agent of a taxpayer who with the intent to
13defraud purports to make a payment due to the Department by
14issuing or delivering a check or other order upon a real or
15fictitious depository for the payment of money, knowing that it
16will not be paid by the depository, shall be guilty of a
17deceptive practice in violation of Section 17-1 of the Criminal
18Code of 1961, as amended.
19    (b) A person commits the offense of sales tax evasion under
20this Act when he knowingly attempts in any manner to evade or
21defeat the tax imposed on him or on any other person, or the
22payment thereof, and he commits an affirmative act in
23furtherance of the evasion. For purposes of this Section, an
24"affirmative act in furtherance of the evasion" means an act
25designed in whole or in part to (i) conceal, misrepresent,
26falsify, or manipulate any material fact or (ii) tamper with or

 

 

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1destroy documents or materials related to a person's tax
2liability under this Act. Two or more acts of sales tax evasion
3may be charged as a single count in any indictment,
4information, or complaint and the amount of tax deficiency may
5be aggregated for purposes of determining the amount of tax
6which is attempted to be or is evaded and the period between
7the first and last acts may be alleged as the date of the
8offense.
9        (1) When the amount of tax, the assessment or payment
10    of which is attempted to be or is evaded is less than $500
11    a person is guilty of a Class 4 felony.
12        (2) When the amount of tax, the assessment or payment
13    of which is attempted to be or is evaded is $500 or more
14    but less than $10,000, a person is guilty of a Class 3
15    felony.
16        (3) When the amount of tax, the assessment or payment
17    of which is attempted to be or is evaded is $10,000 or more
18    but less than $100,000, a person is guilty of a Class 2
19    felony.
20        (4) When the amount of tax, the assessment or payment
21    of which is attempted to be or is evaded is $100,000 or
22    more, a person is guilty of a Class 1 felony.
23    (c) A prosecution for any act in violation of this Section
24may be commenced at any time within 5 3 years of the commission
25of that act.
26(Source: P.A. 87-879; 88-480.)