Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 5/1302

(35 ILCS 5/1302) (from Ch. 120, par. 13-1302)

Sec. 1302. Willful Failure to Pay Over.

Any person who accepts money that is due to the Department under this
Act from a taxpayer for the purpose of acting as the taxpayer's agent to
make the payment to the Department, but who willfully fails to remit such
payment to the Department when due, shall be guilty of a Class A misdemeanor.
Any such person who purports to make such payment by issuing or delivering
a check or other order upon a real or fictitious depository for the payment
of money, knowing that it will not be paid by the depository, shall be guilty
of a deceptive practice in violation of Section 17-1 of the Criminal Code
of 2012. Any person whose commercial domicile or whose
residence is in this State and who is charged with a violation under this
Section shall be tried in the county where his commercial domicile or his
residence is located unless he asserts a right to be tried in another
venue. A prosecution for any act in violation of this Section
may be commenced at any time within 5 years of the commission of that act.

(Source: P.A. 97-1150, eff. 1-25-13.)