HB5289sam001 97TH GENERAL ASSEMBLY

Sen. Jeffrey M. Schoenberg

Filed: 5/1/2012

09700HB5289sam001 LRB097 16882 HLH 69070 a

AMENDMENT TO HOUSE BILL 5289

AMENDMENT NO. ______. Amend House Bill 5289 on page 1, by replacing lines 7 and 8 with the following:

"Sec. 13. Criminal penalties.

(a) When the amount due is under $300, any person engaged in the business of selling tangible personal property"; and

on page 2, line 3, by replacing "$1,000" with "$3,000"; and

on page 2, line 22, by replacing "$1,000" with "$3,000"; and

on page 7, by replacing line 4 with the following:

"(b) A person commits the offense of sales tax evasion under this Act"; and

on page 7, by replacing line 8 with the following: "the evasion. For purposes of this Section, an "affirmative act in furtherance of the evasion" means an act designed in whole or in part to (i) conceal, misrepresent, falsify, or manipulate any material fact or (ii) tamper with or destroy documents or materials related to a person's tax liability under this Act. Two or more acts of sales tax evasion may be charged as"; and

on page 8, line 1, by deleting "non-probationable"; and

on page 8, by replacing line 2 with the following:

"(c) A prosecution for any act in violation of this Section may".