(235 ILCS 5/6-3) (from Ch. 43, par. 120a)
Sec. 6-3.
Violation of tax Acts; refusal, revocation, or suspension of
license.
(a) In addition to other grounds specified in this Act, the State
Commission or the local liquor control commissioner, on complaint of the
Department, shall refuse the issuance or renewal of a license, or
suspend or revoke the license, of any person, for any of
the following violations of any tax Act administered by the Department:
1. Failure to make a tax return.
2. The filing of a fraudulent return.
3. Failure to pay all or part of any tax or penalty |
| finally determined to be due.
|
|
4. Failure to keep books and records.
5. Failure to secure and display a certificate or
|
| sub-certificates of registration, if required.
|
|
6. Wilful violation of any rule or regulation of the
|
| Department relating to the administration and enforcement of tax liability.
|
|
(b) Upon receiving notice from the Department that a violation of any of
items 1 through 6 of subsection (a) have been corrected or otherwise resolved
to the Department's satisfaction, the Commission may vacate an Order of
Revocation.
(Source: P.A. 89-250, eff. 1-1-96.)
|