Full Text of SB3091 102nd General Assembly
SB3091 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB3091 Introduced 1/11/2022, by Sen. Ram Villivalam SYNOPSIS AS INTRODUCED: |
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35 ILCS 505/15 | from Ch. 120, par. 431 |
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Amends the Motor Fuel Tax Law. Provides that each person who acts (currently, knowingly acts) as a distributor of motor fuel
or a supplier of special fuel, or a receiver of fuel without having a license so to
do, or who fails or refuses (currently, knowingly fails or refuses) to file a return with the Department of Revenue or make payment to the Department of Revenue shall pay a penalty of $500 for the first occurrence and $1,000 for the second and each subsequent occurrence (currently, the person is guilty of
a Class 3 felony). Provides that any person who acts as a motor carrier without having a valid
motor fuel use tax license or a
valid single trip permit shall pay a penalty of $500 for the first occurrence and $1,000 for the second and each subsequent occurrence (currently, the person is guilty of a Class A misdemeanor for a first offense
and a Class 4 felony for each subsequent offense). Provides that a person who fails to file certain quarterly returns shall pay a penalty of $500 for the first occurrence and $1,000 for the second and each subsequent occurrence (currently, the person is guilty of
a Class 4 felony for a first offense and a Class 3 felony for each subsequent offense).
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing | 5 | | Section 15 as follows:
| 6 | | (35 ILCS 505/15) (from Ch. 120, par. 431)
| 7 | | Sec. 15. 1. Any person who knowingly acts as a distributor | 8 | | of motor fuel
or supplier of special fuel, or receiver of fuel | 9 | | without having a license so to
do, or who knowingly fails or | 10 | | refuses to file a return with the Department as
provided in | 11 | | Section 2b, Section 5, or Section 5a of this Act, or who | 12 | | knowingly
fails or refuses to make payment to the Department | 13 | | as provided either in
Section 2b, Section 6, Section 6a, or | 14 | | Section 7 of this Act, shall pay the following penalty: | 15 | | First occurrence ....................................$ 500 | 16 | | Second and each occurrence thereafter .............$1,000. | 17 | | be guilty of
a Class 3 felony. | 18 | | Each day any person knowingly acts as a distributor of motor
| 19 | | fuel, supplier of special fuel, or receiver of fuel without | 20 | | having a
license so to do or after such a license has been | 21 | | revoked, constitutes a
separate offense.
| 22 | | 2. Any person who acts as a motor carrier without having a | 23 | | valid
motor fuel use tax license, issued by the Department or |
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| 1 | | by a member
jurisdiction under the provisions of the | 2 | | International Fuel Tax Agreement, or a
valid single trip | 3 | | permit shall pay the following penalty: | 4 | | First occurrence ....................................$ 500 | 5 | | Second and each occurrence thereafter .............$1,000. | 6 | | is guilty of a Class A misdemeanor for a first offense
and is | 7 | | guilty of a Class 4 felony for each subsequent offense. | 8 | | Any person (i)
who fails or refuses to make payment to the | 9 | | Department as provided in Section
13a.1 of this Act or in the | 10 | | International Fuel Tax Agreement referenced in
Section 14a, or | 11 | | (ii) who fails or refuses to make the quarterly return as
| 12 | | provided in Section 13a.3 shall pay the following penalty: | 13 | | First occurrence ....................................$ 500 | 14 | | Second and each occurrence thereafter .$1,000. is guilty of | 15 | | a Class 4 felony; and for each
subsequent offense, such person | 16 | | is guilty of a Class 3 felony.
| 17 | | 3. In case such person acting as a distributor, receiver, | 18 | | supplier,
or motor carrier is a corporation, then the officer | 19 | | or officers, agent
or agents, employee or employees, of such | 20 | | corporation responsible for any
act of such corporation, or | 21 | | failure of such corporation to act, which acts
or failure to | 22 | | act constitutes a violation of any of the provisions of this
| 23 | | Act as enumerated in paragraphs 1 and 2 of this Section, shall | 24 | | be punished
by such fine or imprisonment, or by both such fine | 25 | | and imprisonment as
provided in those paragraphs.
| 26 | | 3.5. Any person who knowingly enters false information on |
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| 1 | | any supporting
documentation required to be kept by Section 6 | 2 | | or 6a of this Act is guilty of a
Class 3
felony.
| 3 | | 3.7. Any person who knowingly attempts in any manner to | 4 | | evade or defeat any
tax imposed by this Act or the payment of | 5 | | any tax imposed by this Act is guilty
of a Class 2 felony.
| 6 | | 4. Any person who refuses, upon demand, to submit for | 7 | | inspection,
books and records, or who fails or refuses to keep | 8 | | books and records in
violation of Section 12 of this Act, or | 9 | | any distributor, receiver, or
supplier who violates
any | 10 | | reasonable rule or regulation adopted
by the Department for | 11 | | the enforcement of this Act is guilty of a Class A
misdemeanor. | 12 | | Any person
who acts
as a blender in violation of Section 3 of | 13 | | this Act or who
having transported reportable motor fuel | 14 | | within Section 7b
of this Act fails to make the return required | 15 | | by that Section,
is guilty of a Class 4 felony.
| 16 | | 5. Any person licensed under Section 13a.4, 13a.5, or the | 17 | | International
Fuel Tax Agreement who: (a) fails or refuses to | 18 | | keep records
and
books, as provided in Section 13a.2 or as | 19 | | required
by the terms of the
International Fuel Tax Agreement, | 20 | | (b) refuses upon demand
by the Department to submit for | 21 | | inspection and examination the records required
by Section | 22 | | 13a.2 of this Act or by the terms of the International Fuel
Tax | 23 | | Agreement, or (c) violates any reasonable rule or
regulation | 24 | | adopted by the Department for the enforcement of this Act, is
| 25 | | guilty of a Class A misdemeanor.
| 26 | | 6. Any person who makes any false return or report to the
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| 1 | | Department as to any material fact required by Sections 2b, 5, | 2 | | 5a, 7, 13, or
13a.3 of this Act or by the International Fuel | 3 | | Tax Agreement
is guilty of a Class 2 felony.
| 4 | | 7. A prosecution for any violation of this Section may be
| 5 | | commenced anytime within 5 years of the commission of that | 6 | | violation.
A prosecution for tax evasion as set forth in | 7 | | paragraph 3.7 of this Section
may be prosecuted any time | 8 | | within 5 years of the commission of the last act in
furtherance | 9 | | of evasion. The running of the period of limitations under | 10 | | this
Section shall be suspended while any proceeding or appeal | 11 | | from
any proceeding relating to the quashing or enforcement of | 12 | | any grand jury or
administrative subpoena issued in connection | 13 | | with an investigation of the
violation of any provision of | 14 | | this Act is pending.
| 15 | | 8. Any person who provides false documentation required by | 16 | | any
Section of this Act is guilty of a Class 4 felony.
| 17 | | 9. Any person filing a fraudulent application or order | 18 | | form under any
provision of this Act is guilty of a Class A | 19 | | misdemeanor. For each subsequent
offense, the person is guilty | 20 | | of a Class 4 felony.
| 21 | | 10. Any person who acts as a motor carrier and who fails to | 22 | | carry a
manifest as provided in Section 5.5 is guilty of a | 23 | | Class A misdemeanor. For
each subsequent offense, the person | 24 | | is guilty of a Class 4 felony.
| 25 | | 11. Any person who knowingly sells or attempts to sell | 26 | | dyed diesel fuel
for highway use or for use by |
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| 1 | | recreational-type watercraft on the waters of
this State is | 2 | | guilty of a Class 4 felony. For each subsequent
offense, the | 3 | | person is guilty of a Class 2 felony.
| 4 | | 12. Any person who knowingly possesses dyed diesel fuel | 5 | | for highway
use or for use by recreational-type watercraft on | 6 | | the waters of this State
is guilty of a Class A misdemeanor. | 7 | | For each subsequent offense,
the person is guilty of a Class 4 | 8 | | felony.
| 9 | | 13. Any person who sells or transports dyed diesel fuel | 10 | | without the
notice required by Section 4e shall pay the | 11 | | following penalty:
| 12 | | First occurrence ....................................$ 500
| 13 | | Second and each occurrence thereafter ..............$1,000
| 14 | | 14. Any person who owns, operates, or controls any | 15 | | container, storage
tank, or facility used to store or | 16 | | distribute dyed diesel fuel without the
notice required by | 17 | | Section 4f shall pay the following penalty:
| 18 | | First occurrence ....................................$ 500
| 19 | | Second and each occurrence thereafter ..............$1,000
| 20 | | 15. If a motor vehicle required to be registered for | 21 | | highway purposes
is found to have dyed diesel fuel within
the | 22 | | ordinary fuel tanks attached to the motor vehicle or if a
| 23 | | recreational-type watercraft on the waters of this State is | 24 | | found to have dyed
diesel fuel within the ordinary fuel tanks | 25 | | attached to the watercraft, the
operator shall pay the | 26 | | following penalty:
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| 1 | | First occurrence ...................................$1,000
| 2 | | Second and each occurrence thereafter ..............$5,000
| 3 | | 16. Any licensed motor fuel distributor or licensed | 4 | | supplier who sells
or attempts to sell dyed diesel fuel for | 5 | | highway use or for use by
recreational-type watercraft on the | 6 | | waters of this State shall pay the
following penalty:
| 7 | | First occurrence ...................................$1,000
| 8 | | Second and each occurrence thereafter ..............$5,000
| 9 | | 17. Any person who knowingly sells or distributes dyed | 10 | | diesel fuel
without the notice required by Section 4e is | 11 | | guilty of a petty offense. For
each subsequent offense, the | 12 | | person is guilty of a Class A misdemeanor.
| 13 | | 18. Any person who knowingly owns, operates, or controls | 14 | | any
container, storage tank, or facility used to store or | 15 | | distribute dyed diesel
fuel without the notice required by | 16 | | Section 4f is guilty of a petty offense.
For each subsequent | 17 | | offense the person is guilty of a Class A
misdemeanor.
| 18 | | For purposes of this Section, dyed diesel fuel means any | 19 | | dyed diesel fuel
whether or not dyed pursuant to Section 4d of | 20 | | this Law.
| 21 | | Any person aggrieved by any action of the Department under | 22 | | item 13, 14, 15,
or 16 of this Section may protest the action | 23 | | by making a written request for a
hearing within 60 days of the | 24 | | original action. If the hearing is not requested
in writing | 25 | | within 60 days, the original action is final.
| 26 | | All penalties received under items 13, 14, 15, and 16 of |
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| 1 | | this Section shall
be deposited into the Tax Compliance and | 2 | | Administration Fund.
| 3 | | (Source: P.A. 96-1384, eff. 7-29-10.)
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