(35 ILCS 135/23)
(from Ch. 120, par. 453.53)
Any person who shall fail to safely preserve the records required
by Section 15 and Section 15a of this Act for the period of three (3) years, as required
therein, in such manner as to insure permanency and accessibility for
inspection by the Department, shall be guilty of a business offense and may
be fined up to $5,000.
This Section shall not apply if the violation in a particular case also
constitutes a criminal violation of the Cigarette Tax Act.
(Source: P.A. 100-940, eff. 8-17-18.)