Public Act 098-0352
 
HB0049 EnrolledLRB098 02874 HLH 32885 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Use Tax Act is amended by changing Section
14 as follows:
 
    (35 ILCS 105/14)  (from Ch. 120, par. 439.14)
    Sec. 14. When the amount due is under $300, any person
subject to the provisions hereof who fails to file a return, or
who violates any other provision of Section 9 or Section 10
hereof, or who fails to keep books and records as required
herein, or who files a fraudulent return, or who wilfully
violates any rule or regulation of the Department for the
administration and enforcement of the provisions hereof, or any
officer or agent of a corporation or manager, member, or agent
of a limited liability company subject hereto who signs 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, or any person who violates any of the
provisions of Sections 3, 5 or 7 hereof, or 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 person who violates any provision of Section 6 hereof,
or who engages in the business of selling tangible personal
property at retail after his Certificate of Registration under
this Act has been revoked in accordance with Section 12 of this
Act, is guilty of a Class 4 felony. Each day any such person is
engaged in business in violation of Section 6, or after his
Certificate of Registration under this Act has been revoked,
constitutes a separate offense.
    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 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.
    When the amount due is $300 or more any person subject to
the provisions hereof who fails to file a return or who
violates any other provision of Section 9 or Section 10 hereof
or who fails to keep books and records as required herein or
who files a fraudulent return, or who wilfully violates any
rule or regulation of the Department for the administration and
enforcement of the provisions hereof, or any officer or agent
of a corporation or manager, member, or agent of a limited
liability company subject hereto who signs 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
or any person who violates any of the provisions of Sections 3,
5 or 7 hereof or 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 3 felony.
    When the amount due is $300 or more 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 3
felony. 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 seller who collects or attempts to collect use tax
measured by receipts which such seller knows are not subject to
use tax, or any seller who knowingly over-collects or attempts
to over-collect use tax 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 use tax 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.
    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 2012.
    Any person who knowingly sells, purchases, installs,
transfers, possesses, uses, or accesses any automated sales
suppression device, zapper, or phantom-ware in this State is
guilty of a Class 3 felony.
    For the purposes of this Section:
    "Automated sales suppression device" or "zapper" means a
software program that falsifies the electronic records of an
electronic cash register or other point-of-sale system,
including, but not limited to, transaction data and transaction
reports. The term includes the software program, any device
that carries the software program, or an Internet link to the
software program.
    "Phantom-ware" means a hidden programming option embedded
in the operating system of an electronic cash register or
hardwired into an electronic cash register that can be used to
create a second set of records or that can eliminate or
manipulate transaction records in an electronic cash register.
    "Electronic cash register" means a device that keeps a
register or supporting documents through the use of an
electronic device or computer system designed to record
transaction data for the purpose of computing, compiling, or
processing retail sales transaction data in any manner.
    "Transaction data" includes: items purchased by a
customer; the price of each item; a taxability determination
for each item; a segregated tax amount for each taxed item; the
amount of cash or credit tendered; the net amount returned to
the customer in change; the date and time of the purchase; the
name, address, and identification number of the vendor; and the
receipt or invoice number of the transaction.
    "Transaction report" means a report that documents,
without limitation, the sales, taxes, or fees collected, media
totals, and discount voids at an electronic cash register and
that is printed on a cash register tape at the end of a day or
shift, or a report that documents every action at an electronic
cash register and is stored electronically.
    A prosecution for any act in violation of this Section may
be commenced at any time within 3 years of the commission of
that Act.
    This Section does not apply if the violation in a
particular case also constitutes a criminal violation of the
Retailers' Occupation Tax Act.
(Source: P.A. 97-1150, eff. 1-25-13.)
 
    Section 10. The Service Use Tax Act is amended by changing
Section 15 as follows:
 
    (35 ILCS 110/15)  (from Ch. 120, par. 439.45)
    Sec. 15. When the amount due is under $300, any person
subject to the provisions hereof who fails to file a return, or
who violates any other provision of Section 9 or Section 10
hereof, or who fails to keep books and records as required
herein, or who files a fraudulent return, or who wilfully
violates any Rule or Regulation of the Department for the
administration and enforcement of the provisions hereof, or any
officer or agent of a corporation, or manager, member, or agent
of a limited liability company, subject hereto who signs 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, or any person who violates any of the
provisions of Sections 3 and 5 hereof, or 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 person who violates any provision of Section 6 hereof,
or who engages in the business of making sales of service after
his Certificate of Registration under this Act has been revoked
in accordance with Section 12 of this Act, is guilty of a Class
4 felony. Each day any such person is engaged in business in
violation of Section 6, or after his Certificate of
Registration under this Act has been revoked, constitutes a
separate offense.
    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 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.
    When the amount due is $300 or more, any person subject to
the provisions hereof who fails to file a return, or who
violates any other provision of Section 9 or Section 10 hereof,
or who fails to keep books and records as required herein or
who files a fraudulent return, or who willfully violates any
rule or regulation of the Department for the administration and
enforcement of the provisions hereof, or any officer or agent
of a corporation, or manager, member, or agent of a limited
liability company, subject hereto who signs 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,
or any person who violates any of the provisions of Sections 3
and 5 hereof, or 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 3 felony.
    When the amount due is $300 or more, 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 3
felony. 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 serviceman who collects or attempts to collect Service
Use Tax measured by receipts or selling prices which such
serviceman knows are not subject to Service Use Tax, or any
serviceman who knowingly over-collects or attempts to
over-collect Service Use Tax 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 offense. This paragraph does not apply
to an amount collected by the serviceman as Service Use Tax on
receipts or selling prices 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.
    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 2012.
    Any person who knowingly sells, purchases, installs,
transfers, possesses, uses, or accesses any automated sales
suppression device, zapper, or phantom-ware in this State is
guilty of a Class 3 felony.
    For the purposes of this Section:
    "Automated sales suppression device" or "zapper" means a
software program that falsifies the electronic records of an
electronic cash register or other point-of-sale system,
including, but not limited to, transaction data and transaction
reports. The term includes the software program, any device
that carries the software program, or an Internet link to the
software program.
    "Phantom-ware" means a hidden programming option embedded
in the operating system of an electronic cash register or
hardwired into an electronic cash register that can be used to
create a second set of records or that can eliminate or
manipulate transaction records in an electronic cash register.
    "Electronic cash register" means a device that keeps a
register or supporting documents through the use of an
electronic device or computer system designed to record
transaction data for the purpose of computing, compiling, or
processing retail sales transaction data in any manner.
    "Transaction data" includes: items purchased by a
customer; the price of each item; a taxability determination
for each item; a segregated tax amount for each taxed item; the
amount of cash or credit tendered; the net amount returned to
the customer in change; the date and time of the purchase; the
name, address, and identification number of the vendor; and the
receipt or invoice number of the transaction.
    "Transaction report" means a report that documents,
without limitation, the sales, taxes, or fees collected, media
totals, and discount voids at an electronic cash register and
that is printed on a cash register tape at the end of a day or
shift, or a report that documents every action at an electronic
cash register and is stored electronically.
    A prosecution for any Act in violation of this Section may
be commenced at any time within 3 years of the commission of
that Act.
    This Section does not apply if the violation in a
particular case also constitutes a criminal violation of the
Retailers' Occupation Tax Act, the Use Tax Act or the Service
Occupation Tax Act.
(Source: P.A. 97-1150, eff. 1-25-13.)
 
    Section 15. The Service Occupation Tax Act is amended by
changing Section 15 as follows:
 
    (35 ILCS 115/15)  (from Ch. 120, par. 439.115)
    Sec. 15. When the amount due is under $300, any person
subject to the provisions hereof who fails to file a return, or
who violates any other provision of Section 9 or Section 10
hereof, or who fails to keep books and records as required
herein, or who files a fraudulent return, or who wilfully
violates any Rule or Regulation of the Department for the
administration and enforcement of the provisions hereof, or any
officer or agent of a corporation, or manager, member, or agent
of a limited liability company, subject hereto who signs 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, or any person who violates any of the
provisions of Sections 3, 5 or 7 hereof, or 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 person who violates any provision of Section 6 hereof,
or who engages in the business of making sales of service after
his Certificate of Registration under this Act has been revoked
in accordance with Section 12 of this Act, is guilty of a Class
4 felony. Each day any such person is engaged in business in
violation of Section 6, or after his Certificate of
Registration under this Act has been revoked, constitutes a
separate offense.
    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 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.
    When the amount due is $300 or more, any person subject to
the provisions hereof who fails to file a return, or who
violates any other provision of Section 9 or Section 10 hereof,
or who fails to keep books and records as required herein, or
who files a fraudulent return, or who wilfully violates any
rule or regulation of the Department for the administration and
enforcement of the provisions hereof, or any officer or agent
of a corporation, or manager, member, or agent of a limited
liability company, subject hereto who signs 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,
or any person who violates any of the provisions of Sections 3,
5 or 7 hereof, or 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 3 felony.
    When the amount due is $300 or more, 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 3
felony. 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 serviceman who collects or attempts to collect Service
Occupation Tax, measured by receipts which such serviceman
knows are not subject to Service Occupation Tax, or any
serviceman who collects or attempts to collect an amount
(however designated) which purports to reimburse such
serviceman for Service Occupation Tax liability measured by
receipts or selling prices which such serviceman knows are not
subject to Service Occupation Tax, or any serviceman who
knowingly over-collects or attempts to over-collect Service
Occupation Tax or an amount purporting to be reimbursement for
Service 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 serviceman as
reimbursement for the serviceman's Service Occupation Tax
liability on receipts or selling prices 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.
    Any person who knowingly sells, purchases, installs,
transfers, possesses, uses, or accesses any automated sales
suppression device, zapper, or phantom-ware in this State is
guilty of a Class 3 felony.
    For the purposes of this Section:
    "Automated sales suppression device" or "zapper" means a
software program that falsifies the electronic records of an
electronic cash register or other point-of-sale system,
including, but not limited to, transaction data and transaction
reports. The term includes the software program, any device
that carries the software program, or an Internet link to the
software program.
    "Phantom-ware" means a hidden programming option embedded
in the operating system of an electronic cash register or
hardwired into an electronic cash register that can be used to
create a second set of records or that can eliminate or
manipulate transaction records in an electronic cash register.
    "Electronic cash register" means a device that keeps a
register or supporting documents through the use of an
electronic device or computer system designed to record
transaction data for the purpose of computing, compiling, or
processing retail sales transaction data in any manner.
    "Transaction data" includes: items purchased by a
customer; the price of each item; a taxability determination
for each item; a segregated tax amount for each taxed item; the
amount of cash or credit tendered; the net amount returned to
the customer in change; the date and time of the purchase; the
name, address, and identification number of the vendor; and the
receipt or invoice number of the transaction.
    "Transaction report" means a report that documents,
without limitation, the sales, taxes, or fees collected, media
totals, and discount voids at an electronic cash register and
that is printed on a cash register tape at the end of a day or
shift, or a report that documents every action at an electronic
cash register and is stored electronically.
    A prosecution for any act in violation of this Section may
be commenced at any time within 3 years of the commission of
that act.
    This Section does not apply if the violation in a
particular case also constitutes a criminal violation of the
Retailers' Occupation Tax Act or the Use Tax Act.
(Source: P.A. 97-1150, eff. 1-25-13.)
 
    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 2012.
    (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.
    Any person who knowingly sells, purchases, installs,
transfers, possesses, uses, or accesses any automated sales
suppression device, zapper, or phantom-ware in this State is
guilty of a Class 3 felony.
    For the purposes of this Section:
    "Automated sales suppression device" or "zapper" means a
software program that falsifies the electronic records of an
electronic cash register or other point-of-sale system,
including, but not limited to, transaction data and transaction
reports. The term includes the software program, any device
that carries the software program, or an Internet link to the
software program.
    "Phantom-ware" means a hidden programming option embedded
in the operating system of an electronic cash register or
hardwired into an electronic cash register that can be used to
create a second set of records or that can eliminate or
manipulate transaction records in an electronic cash register.
    "Electronic cash register" means a device that keeps a
register or supporting documents through the use of an
electronic device or computer system designed to record
transaction data for the purpose of computing, compiling, or
processing retail sales transaction data in any manner.
    "Transaction data" includes: items purchased by a
customer; the price of each item; a taxability determination
for each item; a segregated tax amount for each taxed item; the
amount of cash or credit tendered; the net amount returned to
the customer in change; the date and time of the purchase; the
name, address, and identification number of the vendor; and the
receipt or invoice number of the transaction.
    "Transaction report" means a report that documents,
without limitation, the sales, taxes, or fees collected, media
totals, and discount voids at an electronic cash register and
that is printed on a cash register tape at the end of a day or
shift, or a report that documents every action at an electronic
cash register and is stored electronically.
    (c) 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. 97-1074, eff. 1-1-13; 97-1150, eff. 1-25-13.)