HB0049 EnrolledLRB098 02874 HLH 32885 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9this Act has been revoked in accordance with Section 12 of this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12Certificate of Registration under this Act has been revoked,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 2012.
25    When the amount due is $300 or more any person subject to
26the provisions hereof who fails to file a return or who

 

 

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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 2012.
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 2012.
24    Any person who knowingly sells, purchases, installs,
25transfers, possesses, uses, or accesses any automated sales
26suppression device, zapper, or phantom-ware in this State is

 

 

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1guilty of a Class 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 at 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. 97-1150, eff. 1-25-13.)
 
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

 

 

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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 2012.
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 2012.
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.

 

 

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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 2012.
8    Any person who knowingly sells, purchases, installs,
9transfers, possesses, uses, or accesses any automated sales
10suppression device, zapper, or phantom-ware in this State is
11guilty of a Class 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

 

 

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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 at 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. 97-1150, eff. 1-25-13.)
 
25    Section 15. The Service Occupation Tax Act is amended by

 

 

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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,

 

 

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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 2012.
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

 

 

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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 2012.
26    Any serviceman who collects or attempts to collect Service

 

 

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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
21suppression device, zapper, or phantom-ware in this State is
22guilty of a Class 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,

 

 

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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 at the end of a day or
26shift, or a report that documents every action at an electronic

 

 

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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. 97-1150, eff. 1-25-13.)
 
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. Criminal penalties.
13    (a) When the amount due is under $300, any person engaged
14in the business of selling tangible personal property at retail
15in this State who fails to file a return, or who files a
16fraudulent return, or any officer, employee or agent of a
17corporation, member, employee or agent of a partnership, or
18manager, member, agent, or employee of a limited liability
19company engaged in the business of selling tangible personal
20property at retail in this State who, as such officer,
21employee, agent, manager, or member is under a duty to file a
22return, or any officer, agent or employee of a corporation,
23member, agent, or employee of a partnership, or manager,
24member, agent, or employee of a limited liability company

 

 

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

 

 

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1number from the Department through misrepresentation, or who
2represents to a seller that such purchaser has a registration
3number or a resale number from the Department when he knows
4that he does not, or who uses his registration number or resale
5number to make a seller believe that he is buying tangible
6personal property for resale when such purchaser in fact knows
7that this is not the case is guilty of a Class 4 felony.
8    Any distributor, supplier or other reseller of motor fuel
9registered pursuant to Section 2a or 2c of this Act who fails
10to collect the prepaid tax on invoiced gallons of motor fuel
11sold or who fails to deliver a statement of tax paid to the
12purchaser or to the Department as required by Sections 2d and
132e of this Act, respectively, shall be guilty of a Class A
14misdemeanor if the amount due is under $300, and a Class 4
15felony if the amount due is $300 or more.
16    When the amount due is under $300, any person who accepts
17money that is due to the Department under this Act from a
18taxpayer for the purpose of acting as the taxpayer's agent to
19make the payment to the Department, but who fails to remit such
20payment to the Department when due is guilty of a Class 4
21felony.
22    Any seller who collects or attempts to collect an amount
23(however designated) which purports to reimburse such seller
24for retailers' occupation tax liability measured by receipts
25which such seller knows are not subject to retailers'
26occupation tax, or any seller who knowingly over-collects or

 

 

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

 

 

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1company, or any accountant or other agent who knowingly enters
2false information on the return of any taxpayer under this Act
3is guilty of a Class 3 felony.
4    When the amount due is $300 or more, any person engaged in
5the business of selling tangible personal property at retail in
6this State who accepts money that is due to the Department
7under this Act from a taxpayer for the purpose of acting as the
8taxpayer's agent to make payment to the Department but fails to
9remit such payment to the Department when due, is guilty of a
10Class 3 felony.
11    Any person whose principal place of business is in this
12State and who is charged with a violation under this Section
13shall be tried in the county where his principal place of
14business is located unless he asserts a right to be tried in
15another venue.
16    Any taxpayer or agent of a taxpayer who with the intent to
17defraud purports to make a payment due to the Department by
18issuing or delivering a check or other order upon a real or
19fictitious depository for the payment of money, knowing that it
20will not be paid by the depository, shall be guilty of a
21deceptive practice in violation of Section 17-1 of the Criminal
22Code of 2012.
23    (b) A person commits the offense of sales tax evasion under
24this Act when he knowingly attempts in any manner to evade or
25defeat the tax imposed on him or on any other person, or the
26payment thereof, and he commits an affirmative act in

 

 

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

 

 

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

 

 

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1the customer in change; the date and time of the purchase; the
2name, address, and identification number of the vendor; and the
3receipt or invoice number of the transaction.
4    "Transaction report" means a report that documents,
5without limitation, the sales, taxes, or fees collected, media
6totals, and discount voids at an electronic cash register and
7that is printed on a cash register tape at the end of a day or
8shift, or a report that documents every action at an electronic
9cash register and is stored electronically.
10    (c) A prosecution for any act in violation of this Section
11may be commenced at any time within 5 years of the commission
12of that act.
13(Source: P.A. 97-1074, eff. 1-1-13; 97-1150, eff. 1-25-13.)