97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB6156

 

Introduced , by Rep. Jack D. Franks

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/14  from Ch. 120, par. 439.14
35 ILCS 110/15  from Ch. 120, par. 439.45
35 ILCS 115/15  from Ch. 120, par. 439.115
35 ILCS 120/13  from Ch. 120, par. 452

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act. Provides that a person who knowingly sells, purchases, installs, transfers, possesses, uses, or accesses any automated sales device, zapper, or phantom-ware for use in an electronic cash register or other point-of-sale system in this State is guilty of a Class 3 felony.


LRB097 21080 HLH 68437 b

CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY
FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB6156LRB097 21080 HLH 68437 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 5. The Use Tax Act is amended by changing Section
514 as follows:
 
6    (35 ILCS 105/14)  (from Ch. 120, par. 439.14)
7    Sec. 14. When the amount due is under $300, any person
8subject to the provisions hereof who fails to file a return, or
9who violates any other provision of Section 9 or Section 10
10hereof, or who fails to keep books and records as required
11herein, or who files a fraudulent return, or who wilfully
12violates any rule or regulation of the Department for the
13administration and enforcement of the provisions hereof, or any
14officer or agent of a corporation or manager, member, or agent
15of a limited liability company subject hereto who signs a
16fraudulent return filed on behalf of such corporation or
17limited liability company, or any accountant or other agent who
18knowingly enters false information on the return of any
19taxpayer under this Act, or any person who violates any of the
20provisions of Sections 3, 5 or 7 hereof, or any purchaser who
21obtains a registration number or resale number from the
22Department through misrepresentation, or who represents to a
23seller that such purchaser has a registration number or a

 

 

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1resale number from the Department when he knows that he does
2not, or who uses his registration number or resale number to
3make a seller believe that he is buying tangible personal
4property for resale when such purchaser in fact knows that this
5is not the case, is guilty of a Class 4 felony.
6    Any person who violates any provision of Section 6 hereof,
7or who engages in the business of selling tangible personal
8property at retail after his Certificate of Registration under
9this Act has been revoked in accordance with Section 12 of this
10Act, is guilty of a Class 4 felony. Each day any such person is
11engaged in business in violation of Section 6, or after his
12Certificate of Registration under this Act has been revoked,
13constitutes a separate offense.
14    When the amount due is under $300, any person who accepts
15money that is due to the Department under this Act from a
16taxpayer for the purpose of acting as the taxpayer's agent to
17make the payment to the Department, but who fails to remit such
18payment to the Department when due is guilty of a Class 4
19felony. Any such person who purports to make such payment by
20issuing or delivering a check or other order upon a real or
21fictitious depository for the payment of money, knowing that it
22will not be paid by the depository, shall be guilty of a
23deceptive practice in violation of Section 17-1 of the Criminal
24Code of 1961, as amended.
25    When the amount due is $300 or more any person subject to
26the provisions hereof who fails to file a return or who

 

 

HB6156- 3 -LRB097 21080 HLH 68437 b

1violates any other provision of Section 9 or Section 10 hereof
2or who fails to keep books and records as required herein or
3who files a fraudulent return, or who wilfully violates any
4rule or regulation of the Department for the administration and
5enforcement of the provisions hereof, or any officer or agent
6of a corporation or manager, member, or agent of a limited
7liability company subject hereto who signs a fraudulent return
8filed on behalf of such corporation or limited liability
9company, or any accountant or other agent who knowingly enters
10false information on the return of any taxpayer under this Act
11or any person who violates any of the provisions of Sections 3,
125 or 7 hereof or any purchaser who obtains a registration
13number or resale number from the Department through
14misrepresentation, or who represents to a seller that such
15purchaser has a registration number or a resale number from the
16Department when he knows that he does not or who uses his
17registration number or resale number to make a seller believe
18that he is buying tangible personal property for resale when
19such purchaser in fact knows that this is not the case, is
20guilty of a Class 3 felony.
21    When the amount due is $300 or more any person who accepts
22money that is due to the Department under this Act from a
23taxpayer for the purpose of acting as the taxpayer's agent to
24make the payment to the Department, but who fails to remit such
25payment to the Department when due is guilty of a Class 3
26felony. Any such person who purports to make such payment by

 

 

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1issuing or delivering a check or other order upon a real or
2fictitious depository for the payment of money, knowing that it
3will not be paid by the depository shall be guilty of a
4deceptive practice in violation of Section 17-1 of the Criminal
5Code of 1961, as amended.
6    Any seller who collects or attempts to collect use tax
7measured by receipts which such seller knows are not subject to
8use tax, or any seller who knowingly over-collects or attempts
9to over-collect use tax in a transaction which is subject to
10the tax that is imposed by this Act, shall be guilty of a Class
114 felony for each such offense. This paragraph does not apply
12to an amount collected by the seller as use tax on receipts
13which are subject to tax under this Act as long as such
14collection is made in compliance with the tax collection
15brackets prescribed by the Department in its Rules and
16Regulations.
17    Any taxpayer or agent of a taxpayer who with the intent to
18defraud purports to make a payment due to the Department by
19issuing or delivering a check or other order upon a real or
20fictitious depository for the payment of money, knowing that it
21will not be paid by the depository, shall be guilty of a
22deceptive practice in violation of Section 17-1 of the Criminal
23Code of 1961, as amended.
24    Any person who knowingly sells, purchases, installs,
25transfers, possesses, uses, or accesses any automated sales
26device, zapper, or phantom-ware in this State is guilty of a

 

 

HB6156- 5 -LRB097 21080 HLH 68437 b

1Class 3 felony.
2    For the purposes of this Section:
3    "Automated sales suppression device" or "zapper" means a
4software program that falsifies the electronic records of an
5electronic cash register or other point-of-sale system,
6including, but not limited to, transaction data and transaction
7reports. The term includes the software program, any device
8that carries the software program, or an Internet link to the
9software program.
10    "Phantom-ware" means a hidden programming option embedded
11in the operating system of an electronic cash register or
12hardwired into an electronic cash register that can be used to
13create a second set of records or that can eliminate or
14manipulate transaction records in an electronic cash register.
15    "Electronic cash register" means a device that keeps a
16register or supporting documents through the use of an
17electronic device or computer system designed to record
18transaction data for the purpose of computing, compiling, or
19processing retail sales transaction data in any manner.
20    "Transaction data" includes: items purchased by a
21customer; the price of each item; a taxability determination
22for each item; a segregated tax amount for each taxed item; the
23amount of cash or credit tendered; the net amount returned to
24the customer in change; the date and time of the purchase; the
25name, address, and identification number of the vendor; and the
26receipt or invoice number of the transaction.

 

 

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1    "Transaction report" means a report that documents,
2without limitation, the sales, taxes, or fees collected, media
3totals, and discount voids at an electronic cash register and
4that is printed on a cash register tape and the end of a day or
5shift, or a report that documents every action at an electronic
6cash register and is stored electronically.
7    A prosecution for any act in violation of this Section may
8be commenced at any time within 3 years of the commission of
9that Act.
10    This Section does not apply if the violation in a
11particular case also constitutes a criminal violation of the
12Retailers' Occupation Tax Act.
13(Source: P.A. 88-480.)
 
14    Section 10. The Service Use Tax Act is amended by changing
15Section 15 as follows:
 
16    (35 ILCS 110/15)  (from Ch. 120, par. 439.45)
17    Sec. 15. When the amount due is under $300, any person
18subject to the provisions hereof who fails to file a return, or
19who violates any other provision of Section 9 or Section 10
20hereof, or who fails to keep books and records as required
21herein, or who files a fraudulent return, or who wilfully
22violates any Rule or Regulation of the Department for the
23administration and enforcement of the provisions hereof, or any
24officer or agent of a corporation, or manager, member, or agent

 

 

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1of a limited liability company, subject hereto who signs a
2fraudulent return filed on behalf of such corporation or
3limited liability company, or any accountant or other agent who
4knowingly enters false information on the return of any
5taxpayer under this Act, or any person who violates any of the
6provisions of Sections 3 and 5 hereof, or any purchaser who
7obtains a registration number or resale number from the
8Department through misrepresentation, or who represents to a
9seller that such purchaser has a registration number or a
10resale number from the Department when he knows that he does
11not, or who uses his registration number or resale number to
12make a seller believe that he is buying tangible personal
13property for resale when such purchaser in fact knows that this
14is not the case, is guilty of a Class 4 felony.
15    Any person who violates any provision of Section 6 hereof,
16or who engages in the business of making sales of service after
17his Certificate of Registration under this Act has been revoked
18in accordance with Section 12 of this Act, is guilty of a Class
194 felony. Each day any such person is engaged in business in
20violation of Section 6, or after his Certificate of
21Registration under this Act has been revoked, constitutes a
22separate offense.
23    When the amount due is under $300, any person who accepts
24money that is due to the Department under this Act from a
25taxpayer for the purpose of acting as the taxpayer's agent to
26make the payment to the Department, but who fails to remit such

 

 

HB6156- 8 -LRB097 21080 HLH 68437 b

1payment to the Department when due is guilty of a Class 4
2felony. Any such person who purports to make such payment by
3issuing or delivering a check or other order upon a real or
4fictitious depository for the payment of money, knowing that it
5will not be paid by the depository, shall be guilty of a
6deceptive practice in violation of Section 17-1 of the Criminal
7Code of 1961, as amended.
8    When the amount due is $300 or more, any person subject to
9the provisions hereof who fails to file a return, or who
10violates any other provision of Section 9 or Section 10 hereof,
11or who fails to keep books and records as required herein or
12who files a fraudulent return, or who willfully violates any
13rule or regulation of the Department for the administration and
14enforcement of the provisions hereof, or any officer or agent
15of a corporation, or manager, member, or agent of a limited
16liability company, subject hereto who signs a fraudulent return
17filed on behalf of such corporation or limited liability
18company, or any accountant or other agent who knowingly enters
19false information on the return of any taxpayer under this Act,
20or any person who violates any of the provisions of Sections 3
21and 5 hereof, or any purchaser who obtains a registration
22number or resale number from the Department through
23misrepresentation, or who represents to a seller that such
24purchaser has a registration number or a resale number from the
25Department when he knows that he does not, or who uses his
26registration number or resale number to make a seller believe

 

 

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1that he is buying tangible personal property for resale when
2such purchaser in fact knows that this is not the case, is
3guilty of a Class 3 felony.
4    When the amount due is $300 or more, any person who accepts
5money that is due to the Department under this Act from a
6taxpayer for the purpose of acting as the taxpayer's agent to
7make the payment to the Department, but who fails to remit such
8payment to the Department when due is guilty of a Class 3
9felony. Any such person who purports to make such payment by
10issuing or delivering a check or other order upon a real or
11fictitious depository for the payment of money, knowing that it
12will not be paid by the depository, shall be guilty of a
13deceptive practice in violation of Section 17-1 of the Criminal
14Code of 1961, as amended.
15    Any serviceman who collects or attempts to collect Service
16Use Tax measured by receipts or selling prices which such
17serviceman knows are not subject to Service Use Tax, or any
18serviceman who knowingly over-collects or attempts to
19over-collect Service Use Tax in a transaction which is subject
20to the tax that is imposed by this Act, shall be guilty of a
21Class 4 felony for each offense. This paragraph does not apply
22to an amount collected by the serviceman as Service Use Tax on
23receipts or selling prices which are subject to tax under this
24Act as long as such collection is made in compliance with the
25tax collection brackets prescribed by the Department in its
26Rules and Regulations.

 

 

HB6156- 10 -LRB097 21080 HLH 68437 b

1    Any taxpayer or agent of a taxpayer who with the intent to
2defraud purports to make a payment due to the Department by
3issuing or delivering a check or other order upon a real or
4fictitious depository for the payment of money, knowing that it
5will not be paid by the depository, shall be guilty of a
6deceptive practice in violation of Section 17-1 of the Criminal
7Code of 1961, as amended.
8    Any person who knowingly sells, purchases, installs,
9transfers, possesses, uses, or accesses any automated sales
10device, zapper, or phantom-ware in this State is guilty of a
11Class 3 felony.
12    For the purposes of this Section:
13    "Automated sales suppression device" or "zapper" means a
14software program that falsifies the electronic records of an
15electronic cash register or other point-of-sale system,
16including, but not limited to, transaction data and transaction
17reports. The term includes the software program, any device
18that carries the software program, or an Internet link to the
19software program.
20    "Phantom-ware" means a hidden programming option embedded
21in the operating system of an electronic cash register or
22hardwired into an electronic cash register that can be used to
23create a second set of records or that can eliminate or
24manipulate transaction records in an electronic cash register.
25    "Electronic cash register" means a device that keeps a
26register or supporting documents through the use of an

 

 

HB6156- 11 -LRB097 21080 HLH 68437 b

1electronic device or computer system designed to record
2transaction data for the purpose of computing, compiling, or
3processing retail sales transaction data in any manner.
4    "Transaction data" includes: items purchased by a
5customer; the price of each item; a taxability determination
6for each item; a segregated tax amount for each taxed item; the
7amount of cash or credit tendered; the net amount returned to
8the customer in change; the date and time of the purchase; the
9name, address, and identification number of the vendor; and the
10receipt or invoice number of the transaction.
11    "Transaction report" means a report that documents,
12without limitation, the sales, taxes, or fees collected, media
13totals, and discount voids at an electronic cash register and
14that is printed on a cash register tape and the end of a day or
15shift, or a report that documents every action at an electronic
16cash register and is stored electronically.
17    A prosecution for any Act in violation of this Section may
18be commenced at any time within 3 years of the commission of
19that Act.
20    This Section does not apply if the violation in a
21particular case also constitutes a criminal violation of the
22Retailers' Occupation Tax Act, the Use Tax Act or the Service
23Occupation Tax Act.
24(Source: P.A. 90-655, eff. 7-30-98; 91-51, eff. 6-30-99.)
 
25    Section 15. The Service Occupation Tax Act is amended by

 

 

HB6156- 12 -LRB097 21080 HLH 68437 b

1changing Section 15 as follows:
 
2    (35 ILCS 115/15)  (from Ch. 120, par. 439.115)
3    Sec. 15. When the amount due is under $300, any person
4subject to the provisions hereof who fails to file a return, or
5who violates any other provision of Section 9 or Section 10
6hereof, or who fails to keep books and records as required
7herein, or who files a fraudulent return, or who wilfully
8violates any Rule or Regulation of the Department for the
9administration and enforcement of the provisions hereof, or any
10officer or agent of a corporation, or manager, member, or agent
11of a limited liability company, subject hereto who signs a
12fraudulent return filed on behalf of such corporation or
13limited liability company, or any accountant or other agent who
14knowingly enters false information on the return of any
15taxpayer under this Act, or any person who violates any of the
16provisions of Sections 3, 5 or 7 hereof, or any purchaser who
17obtains a registration number or resale number from the
18Department through misrepresentation, or who represents to a
19seller that such purchaser has a registration number or a
20resale number from the Department when he knows that he does
21not, or who uses his registration number or resale number to
22make a seller believe that he is buying tangible personal
23property for resale when such purchaser in fact knows that this
24is not the case, is guilty of a Class 4 felony.
25    Any person who violates any provision of Section 6 hereof,

 

 

HB6156- 13 -LRB097 21080 HLH 68437 b

1or who engages in the business of making sales of service after
2his Certificate of Registration under this Act has been revoked
3in accordance with Section 12 of this Act, is guilty of a Class
44 felony. Each day any such person is engaged in business in
5violation of Section 6, or after his Certificate of
6Registration under this Act has been revoked, constitutes a
7separate offense.
8    When the amount due is under $300, any person who accepts
9money that is due to the Department under this Act from a
10taxpayer for the purpose of acting as the taxpayer's agent to
11make the payment to the Department, but who fails to remit such
12payment to the Department when due is guilty of a Class 4
13felony. Any such person who purports to make such payment 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    When the amount due is $300 or more, any person subject to
20the provisions hereof who fails to file a return, or who
21violates any other provision of Section 9 or Section 10 hereof,
22or who fails to keep books and records as required herein, or
23who files a fraudulent return, or who wilfully violates any
24rule or regulation of the Department for the administration and
25enforcement of the provisions hereof, or any officer or agent
26of a corporation, or manager, member, or agent of a limited

 

 

HB6156- 14 -LRB097 21080 HLH 68437 b

1liability company, subject hereto who signs a fraudulent return
2filed on behalf of such corporation or limited liability
3company, or any accountant or other agent who knowingly enters
4false information on the return of any taxpayer under this Act,
5or any person who violates any of the provisions of Sections 3,
65 or 7 hereof, or any purchaser who obtains a registration
7number or resale number from the Department through
8misrepresentation, or who represents to a seller that such
9purchaser has a registration number or a resale number from the
10Department when he knows that he does not, or who uses his
11registration number or resale number to make a seller believe
12that he is buying tangible personal property for resale when
13such purchaser in fact knows that this is not the case, is
14guilty of a Class 3 felony.
15    When the amount due is $300 or more, any person who accepts
16money that is due to the Department under this Act from a
17taxpayer for the purpose of acting as the taxpayer's agent to
18make the payment to the Department but who fails to remit such
19payment to the Department when due is guilty of a Class 3
20felony. Any such person who purports to make such payment by
21issuing or delivering a check or other order upon a real or
22fictitious depository for the payment of money, knowing that it
23will not be paid by the depository shall be guilty of a
24deceptive practice in violation of Section 17-1 of the Criminal
25Code of 1961, as amended.
26    Any serviceman who collects or attempts to collect Service

 

 

HB6156- 15 -LRB097 21080 HLH 68437 b

1Occupation Tax, measured by receipts which such serviceman
2knows are not subject to Service Occupation Tax, or any
3serviceman who collects or attempts to collect an amount
4(however designated) which purports to reimburse such
5serviceman for Service Occupation Tax liability measured by
6receipts or selling prices which such serviceman knows are not
7subject to Service Occupation Tax, or any serviceman who
8knowingly over-collects or attempts to over-collect Service
9Occupation Tax or an amount purporting to be reimbursement for
10Service Occupation Tax liability in a transaction which is
11subject to the tax that is imposed by this Act, shall be guilty
12of a Class 4 felony for each such offense. This paragraph does
13not apply to an amount collected by the serviceman as
14reimbursement for the serviceman's Service Occupation Tax
15liability on receipts or selling prices which are subject to
16tax under this Act, as long as such collection is made in
17compliance with the tax collection brackets prescribed by the
18Department in its Rules and Regulations.
19    Any person who knowingly sells, purchases, installs,
20transfers, possesses, uses, or accesses any automated sales
21device, zapper, or phantom-ware in this State is guilty of a
22Class 3 felony.
23    For the purposes of this Section:
24    "Automated sales suppression device" or "zapper" means a
25software program that falsifies the electronic records of an
26electronic cash register or other point-of-sale system,

 

 

HB6156- 16 -LRB097 21080 HLH 68437 b

1including, but not limited to, transaction data and transaction
2reports. The term includes the software program, any device
3that carries the software program, or an Internet link to the
4software program.
5    "Phantom-ware" means a hidden programming option embedded
6in the operating system of an electronic cash register or
7hardwired into an electronic cash register that can be used to
8create a second set of records or that can eliminate or
9manipulate transaction records in an electronic cash register.
10    "Electronic cash register" means a device that keeps a
11register or supporting documents through the use of an
12electronic device or computer system designed to record
13transaction data for the purpose of computing, compiling, or
14processing retail sales transaction data in any manner.
15    "Transaction data" includes: items purchased by a
16customer; the price of each item; a taxability determination
17for each item; a segregated tax amount for each taxed item; the
18amount of cash or credit tendered; the net amount returned to
19the customer in change; the date and time of the purchase; the
20name, address, and identification number of the vendor; and the
21receipt or invoice number of the transaction.
22    "Transaction report" means a report that documents,
23without limitation, the sales, taxes, or fees collected, media
24totals, and discount voids at an electronic cash register and
25that is printed on a cash register tape and the end of a day or
26shift, or a report that documents every action at an electronic

 

 

HB6156- 17 -LRB097 21080 HLH 68437 b

1cash register and is stored electronically.
2    A prosecution for any act in violation of this Section may
3be commenced at any time within 3 years of the commission of
4that act.
5    This Section does not apply if the violation in a
6particular case also constitutes a criminal violation of the
7Retailers' Occupation Tax Act or the Use Tax Act.
8(Source: P.A. 91-51, eff. 6-30-99.)
 
9    Section 20. The Retailers' Occupation Tax Act is amended by
10changing Section 13 as follows:
 
11    (35 ILCS 120/13)  (from Ch. 120, par. 452)
12    Sec. 13. When the amount due is under $300, any person
13engaged in the business of selling tangible personal property
14at retail in this State who fails to file a return, or who
15files a fraudulent return, or any officer, employee or agent of
16a corporation, member, employee or agent of a partnership, or
17manager, member, agent, or employee of a limited liability
18company engaged in the business of selling tangible personal
19property at retail in this State who, as such officer,
20employee, agent, manager, or member is under a duty to file a
21return, or any officer, agent or employee of a corporation,
22member, agent, or employee of a partnership, or manager,
23member, agent, or employee of a limited liability company
24engaged in the business of selling tangible personal property

 

 

HB6156- 18 -LRB097 21080 HLH 68437 b

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

 

 

HB6156- 19 -LRB097 21080 HLH 68437 b

1represents to a seller that such purchaser has a registration
2number or a resale number from the Department when he knows
3that he does not, or who uses his registration number or resale
4number to make a seller believe that he is buying tangible
5personal property for resale when such purchaser in fact knows
6that this is not the case is guilty of a Class 4 felony.
7    Any distributor, supplier or other reseller of motor fuel
8registered pursuant to Section 2a or 2c of this Act who fails
9to collect the prepaid tax on invoiced gallons of motor fuel
10sold or who fails to deliver a statement of tax paid to the
11purchaser or to the Department as required by Sections 2d and
122e of this Act, respectively, shall be guilty of a Class A
13misdemeanor if the amount due is under $300, and a Class 4
14felony if the amount due is $300 or more.
15    When the amount due is under $300, any person who accepts
16money that is due to the Department under this Act from a
17taxpayer for the purpose of acting as the taxpayer's agent to
18make the payment to the Department, but who fails to remit such
19payment to the Department when due is guilty of a Class 4
20felony.
21    Any seller who collects or attempts to collect an amount
22(however designated) which purports to reimburse such seller
23for retailers' occupation tax liability measured by receipts
24which such seller knows are not subject to retailers'
25occupation tax, or any seller who knowingly over-collects or
26attempts to over-collect an amount purporting to reimburse such

 

 

HB6156- 20 -LRB097 21080 HLH 68437 b

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

 

 

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

 

 

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1    "Automated sales suppression device" or "zapper" means a
2software program that falsifies the electronic records of an
3electronic cash register or other point-of-sale system,
4including, but not limited to, transaction data and transaction
5reports. The term includes the software program, any device
6that carries the software program, or an Internet link to the
7software program.
8    "Phantom-ware" means a hidden programming option embedded
9in the operating system of an electronic cash register or
10hardwired into an electronic cash register that can be used to
11create a second set of records or that can eliminate or
12manipulate transaction records in an electronic cash register.
13    "Electronic cash register" means a device that keeps a
14register or supporting documents through the use of an
15electronic device or computer system designed to record
16transaction data for the purpose of computing, compiling, or
17processing retail sales transaction data in any manner.
18    "Transaction data" includes: items purchased by a
19customer; the price of each item; a taxability determination
20for each item; a segregated tax amount for each taxed item; the
21amount of cash or credit tendered; the net amount returned to
22the customer in change; the date and time of the purchase; the
23name, address, and identification number of the vendor; and the
24receipt or invoice number of the transaction.
25    "Transaction report" means a report that documents,
26without limitation, the sales, taxes, or fees collected, media

 

 

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1totals, and discount voids at an electronic cash register and
2that is printed on a cash register tape and the end of a day or
3shift, or a report that documents every action at an electronic
4cash register and is stored electronically.
5    A prosecution for any act in violation of this Section may
6be commenced at any time within 3 years of the commission of
7that act.
8(Source: P.A. 87-879; 88-480.)