Sen. Jeffrey M. Schoenberg

Filed: 5/7/2012

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 5289

2    AMENDMENT NO. ______. Amend House Bill 5289, AS AMENDED, by
3replacing everything after the enacting clause with the
4following:
 
5    "Section 20. The Retailers' Occupation Tax Act is amended
6by changing Section 13 as follows:
 
7    (35 ILCS 120/13)  (from Ch. 120, par. 452)
8    Sec. 13. Criminal penalties.
9    (a) When the amount due is under $300, any person engaged
10in the business of selling tangible personal property at retail
11in this State who fails to file a return, or who files a
12fraudulent return, or any officer, employee or agent of a
13corporation, member, employee or agent of a partnership, or
14manager, member, agent, or employee of a limited liability
15company engaged in the business of selling tangible personal
16property at retail in this State who, as such officer,

 

 

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1employee, agent, manager, or member is under a duty to file a
2return, or any officer, agent or employee of a corporation,
3member, agent, or employee of a partnership, or manager,
4member, agent, or employee of a limited liability company
5engaged in the business of selling tangible personal property
6at retail in this State who files or causes to be filed or
7signs or causes to be signed a fraudulent return filed on
8behalf of such corporation or limited liability company, or any
9accountant or other agent who knowingly enters false
10information on the return of any taxpayer under this Act, is
11guilty of a Class 4 felony.
12    Any person who or any officer or director of any
13corporation, partner or member of any partnership, or manager
14or member of a limited liability company that: (a) violates
15Section 2a of this Act or (b) fails to keep books and records,
16or fails to produce books and records as required by Section 7
17or (c) willfully violates a rule or regulation of the
18Department for the administration and enforcement of this Act
19is guilty of a Class A misdemeanor. Any person, manager or
20member of a limited liability company, or officer or director
21of any corporation who engages in the business of selling
22tangible personal property at retail after the certificate of
23registration of that person, corporation, limited liability
24company, or partnership has been revoked is guilty of a Class A
25misdemeanor. Each day such person, corporation, or partnership
26is engaged in business without a certificate of registration or

 

 

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1after the certificate of registration of that person,
2corporation, or partnership has been revoked constitutes a
3separate offense.
4    Any purchaser who obtains a registration number or resale
5number from the Department through misrepresentation, or who
6represents to a seller that such purchaser has a registration
7number or a resale number from the Department when he knows
8that he does not, or who uses his registration number or resale
9number to make a seller believe that he is buying tangible
10personal property for resale when such purchaser in fact knows
11that this is not the case is guilty of a Class 4 felony.
12    Any distributor, supplier or other reseller of motor fuel
13registered pursuant to Section 2a or 2c of this Act who fails
14to collect the prepaid tax on invoiced gallons of motor fuel
15sold or who fails to deliver a statement of tax paid to the
16purchaser or to the Department as required by Sections 2d and
172e of this Act, respectively, shall be guilty of a Class A
18misdemeanor if the amount due is under $300, and a Class 4
19felony if the amount due is $300 or more.
20    When the amount due is under $300, any person who accepts
21money that is due to the Department under this Act from a
22taxpayer for the purpose of acting as the taxpayer's agent to
23make the payment to the Department, but who fails to remit such
24payment to the Department when due is guilty of a Class 4
25felony.
26    Any seller who collects or attempts to collect an amount

 

 

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1(however designated) which purports to reimburse such seller
2for retailers' occupation tax liability measured by receipts
3which such seller knows are not subject to retailers'
4occupation tax, or any seller who knowingly over-collects or
5attempts to over-collect an amount purporting to reimburse such
6seller for retailers' occupation tax liability in a transaction
7which is subject to the tax that is imposed by this Act, shall
8be guilty of a Class 4 felony for each such offense. This
9paragraph does not apply to an amount collected by the seller
10as reimbursement for the seller's retailers' occupation tax
11liability on receipts which are subject to tax under this Act
12as long as such collection is made in compliance with the tax
13collection brackets prescribed by the Department in its Rules
14and Regulations.
15    When the amount due is $300 or more, any person engaged in
16the business of selling tangible personal property at retail in
17this State who fails to file a return, or who files a
18fraudulent return, or any officer, employee or agent of a
19corporation, member, employee or agent of a partnership, or
20manager, member, agent, or employee of a limited liability
21company engaged in the business of selling tangible personal
22property at retail in this State who, as such officer,
23employee, agent, manager, or member is under a duty to file a
24return and who fails to file such return or any officer, agent,
25or employee of a corporation, member, agent or employee of a
26partnership, or manager, member, agent, or employee of a

 

 

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1limited liability company engaged in the business of selling
2tangible personal property at retail in this State who files or
3causes to be filed or signs or causes to be signed a fraudulent
4return filed on behalf of such corporation or limited liability
5company, or any accountant or other agent who knowingly enters
6false information on the return of any taxpayer under this Act
7is guilty of a Class 3 felony.
8    When the amount due is $300 or more, any person engaged in
9the business of selling tangible personal property at retail in
10this State who accepts money that is due to the Department
11under this Act from a taxpayer for the purpose of acting as the
12taxpayer's agent to make payment to the Department but fails to
13remit such payment to the Department when due, is guilty of a
14Class 3 felony.
15    Any person whose principal place of business is in this
16State and who is charged with a violation under this Section
17shall be tried in the county where his principal place of
18business is located unless he asserts a right to be tried in
19another venue.
20    Any taxpayer or agent of a taxpayer who with the intent to
21defraud purports to make a payment due to the Department by
22issuing or delivering a check or other order upon a real or
23fictitious depository for the payment of money, knowing that it
24will not be paid by the depository, shall be guilty of a
25deceptive practice in violation of Section 17-1 of the Criminal
26Code of 1961, as amended.

 

 

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1    (b) A person commits the offense of sales tax evasion under
2this Act when he knowingly attempts in any manner to evade or
3defeat the tax imposed on him or on any other person, or the
4payment thereof, and he commits an affirmative act in
5furtherance of the evasion. For purposes of this Section, an
6"affirmative act in furtherance of the evasion" means an act
7designed in whole or in part to (i) conceal, misrepresent,
8falsify, or manipulate any material fact or (ii) tamper with or
9destroy documents or materials related to a person's tax
10liability under this Act. Two or more acts of sales tax evasion
11may be charged as a single count in any indictment,
12information, or complaint and the amount of tax deficiency may
13be aggregated for purposes of determining the amount of tax
14which is attempted to be or is evaded and the period between
15the first and last acts may be alleged as the date of the
16offense.
17        (1) When the amount of tax, the assessment or payment
18    of which is attempted to be or is evaded is less than $500
19    a person is guilty of a Class 4 felony.
20        (2) When the amount of tax, the assessment or payment
21    of which is attempted to be or is evaded is $500 or more
22    but less than $10,000, a person is guilty of a Class 3
23    felony.
24        (3) When the amount of tax, the assessment or payment
25    of which is attempted to be or is evaded is $10,000 or more
26    but less than $100,000, a person is guilty of a Class 2

 

 

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1    felony.
2        (4) When the amount of tax, the assessment or payment
3    of which is attempted to be or is evaded $100,000 or more,
4    a person is guilty of a Class 1 felony.
5    (c) A prosecution for any act in violation of this Section
6may be commenced at any time within 5 3 years of the commission
7of that act.
8(Source: P.A. 87-879; 88-480.)".