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| Public Act 097-1074 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 20. The Retailers' Occupation Tax Act is amended by | ||||
changing Section 13 as follows:
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(35 ILCS 120/13) (from Ch. 120, par. 452)
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Sec. 13. Criminal penalties. | ||||
(a) When the amount due is under $300, any person engaged
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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
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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.
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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
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after the certificate of registration of that person, | ||
corporation, or
partnership has been revoked constitutes a | ||
separate offense.
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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
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personal property for resale when such purchaser in fact knows | ||
that this is
not the case is guilty of a Class 4 felony.
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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.
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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
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felony.
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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.
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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
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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
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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.
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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.
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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.
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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
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Code of 1961, as amended.
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(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.
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(Source: P.A. 87-879; 88-480.)
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