Public Act 097-1074
 
HB5289 EnrolledLRB097 16882 HLH 62069 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 20. The Retailers' Occupation Tax Act is amended by
changing Section 13 as follows:
 
    (35 ILCS 120/13)  (from Ch. 120, par. 452)
    Sec. 13. Criminal penalties.
    (a) When the amount due is under $300, any person engaged
in the business of selling tangible personal property at retail
in this State who fails to file a return, or who files a
fraudulent return, or any officer, employee or agent of a
corporation, member, employee or agent of a partnership, or
manager, member, agent, or employee of a limited liability
company engaged in the business of selling tangible personal
property at retail in this State who, as such officer,
employee, agent, manager, or member is under a duty to file a
return, or any officer, agent or employee of a corporation,
member, agent, or employee of a partnership, or manager,
member, agent, or employee of a limited liability company
engaged in the business of selling tangible personal property
at retail in this State who files or causes to be filed or
signs or causes to be signed a fraudulent return filed on
behalf of such corporation or limited liability company, or any
accountant or other agent who knowingly enters false
information on the return of any taxpayer under this Act, is
guilty of a Class 4 felony.
    Any person who or any officer or director of any
corporation, partner or member of any partnership, or manager
or member of a limited liability company that: (a) violates
Section 2a of this Act or (b) fails to keep books and records,
or fails to produce books and records as required by Section 7
or (c) willfully violates a rule or regulation of the
Department for the administration and enforcement of this Act
is guilty of a Class A misdemeanor. Any person, manager or
member of a limited liability company, or officer or director
of any corporation who engages in the business of selling
tangible personal property at retail after the certificate of
registration of that person, corporation, limited liability
company, or partnership has been revoked is guilty of a Class A
misdemeanor. Each day such person, corporation, or partnership
is engaged in business without a certificate of registration or
after the certificate of registration of that person,
corporation, or partnership has been revoked constitutes a
separate offense.
    Any purchaser who obtains a registration number or resale
number from the Department through misrepresentation, or who
represents to a seller that such purchaser has a registration
number or a resale number from the Department when he knows
that he does not, or who uses his registration number or resale
number to make a seller believe that he is buying tangible
personal property for resale when such purchaser in fact knows
that this is not the case is guilty of a Class 4 felony.
    Any distributor, supplier or other reseller of motor fuel
registered pursuant to Section 2a or 2c of this Act who fails
to collect the prepaid tax on invoiced gallons of motor fuel
sold or who fails to deliver a statement of tax paid to the
purchaser or to the Department as required by Sections 2d and
2e of this Act, respectively, shall be guilty of a Class A
misdemeanor if the amount due is under $300, and a Class 4
felony if the amount due is $300 or more.
    When the amount due is under $300, 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 fails to remit such
payment to the Department when due is guilty of a Class 4
felony.
    Any seller who collects or attempts to collect an amount
(however designated) which purports to reimburse such seller
for retailers' occupation tax liability measured by receipts
which such seller knows are not subject to retailers'
occupation tax, or any seller who knowingly over-collects or
attempts to over-collect an amount purporting to reimburse such
seller for retailers' occupation tax liability in a transaction
which is subject to the tax that is imposed by this Act, shall
be guilty of a Class 4 felony for each such offense. This
paragraph does not apply to an amount collected by the seller
as reimbursement for the seller's retailers' occupation tax
liability on receipts which are subject to tax under this Act
as long as such collection is made in compliance with the tax
collection brackets prescribed by the Department in its Rules
and Regulations.
    When the amount due is $300 or more, any person engaged in
the business of selling tangible personal property at retail in
this State who fails to file a return, or who files a
fraudulent return, or any officer, employee or agent of a
corporation, member, employee or agent of a partnership, or
manager, member, agent, or employee of a limited liability
company engaged in the business of selling tangible personal
property at retail in this State who, as such officer,
employee, agent, manager, or member is under a duty to file a
return and who fails to file such return or any officer, agent,
or employee of a corporation, member, agent or employee of a
partnership, or manager, member, agent, or employee of a
limited liability company engaged in the business of selling
tangible personal property at retail in this State who files or
causes to be filed or signs or causes to be signed a fraudulent
return filed on behalf of such corporation or limited liability
company, or any accountant or other agent who knowingly enters
false information on the return of any taxpayer under this Act
is guilty of a Class 3 felony.
    When the amount due is $300 or more, any person engaged in
the business of selling tangible personal property at retail in
this State 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 payment to the Department but fails to
remit such payment to the Department when due, is guilty of a
Class 3 felony.
    Any person whose principal place of business is in this
State and who is charged with a violation under this Section
shall be tried in the county where his principal place of
business is located unless he asserts a right to be tried in
another venue.
    Any taxpayer or agent of a taxpayer who with the intent to
defraud purports to make a payment due to the Department 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 1961, as amended.
    (b) A person commits the offense of sales tax evasion under
this Act when he knowingly attempts in any manner to evade or
defeat the tax imposed on him or on any other person, or the
payment thereof, and he commits an affirmative act in
furtherance of 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 a single count in any indictment,
information, or complaint and the amount of tax deficiency may
be aggregated for purposes of determining the amount of tax
which is attempted to be or is evaded and the period between
the first and last acts may be alleged as the date of the
offense.
        (1) When the amount of tax, the assessment or payment
    of which is attempted to be or is evaded is less than $500
    a person is guilty of a Class 4 felony.
        (2) When the amount of tax, the assessment or payment
    of which is attempted to be or is evaded is $500 or more
    but less than $10,000, a person is guilty of a Class 3
    felony.
        (3) When the amount of tax, the assessment or payment
    of which is attempted to be or is evaded is $10,000 or more
    but less than $100,000, a person is guilty of a Class 2
    felony.
        (4) When the amount of tax, the assessment or payment
    of which is attempted to be or is evaded is $100,000 or
    more, a person is guilty of a Class 1 felony.
    (c) A prosecution for any act in violation of this Section
may be commenced at any time within 5 3 years of the commission
of that act.
(Source: P.A. 87-879; 88-480.)