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Public Act 102-0851
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| SB3661 Enrolled | LRB102 23495 HLH 32674 b |
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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 5. The Motor Fuel Tax Law is amended by changing |
Section 15 as follows:
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(35 ILCS 505/15) (from Ch. 120, par. 431)
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Sec. 15. 1. Any person who knowingly acts as a distributor |
of motor fuel
or supplier of special fuel, or receiver of fuel |
without having a license so to
do, or who knowingly fails or |
refuses to file a return with the Department as
provided in |
Section 2b, Section 5, or Section 5a of this Act, or who |
knowingly
fails or refuses to make payment to the Department |
as provided either in
Section 2b, Section 6, Section 6a, or |
Section 7 of this Act, shall be guilty of
a Class 3 felony. |
Each day any person knowingly acts as a distributor of motor
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fuel, supplier of special fuel, or receiver of fuel without |
having a
license so to do or after such a license has been |
revoked, constitutes a
separate offense.
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2. Any person who acts as a motor carrier without having a |
valid
motor fuel use tax license, issued by the Department or |
by a member
jurisdiction under the provisions of the |
International Fuel Tax Agreement, or a
valid single trip |
permit is guilty of a Class A misdemeanor for a first offense
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and is guilty of a Class 4 felony for each subsequent offense. |
Any person (i)
who fails or refuses to make payment to the |
Department as provided in Section
13a.1 of this Act or in the |
International Fuel Tax Agreement referenced in
Section 14a, or |
(ii) who fails or refuses to make the quarterly return as
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provided in Section 13a.3 is guilty of a Class 4 felony; and |
for each
subsequent offense, such person is guilty of a Class 3 |
felony.
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3. In case such person acting as a distributor, receiver, |
supplier,
or motor carrier is a corporation, then the officer |
or officers, agent
or agents, employee or employees, of such |
corporation responsible for any
act of such corporation, or |
failure of such corporation to act, which acts
or failure to |
act constitutes a violation of any of the provisions of this
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Act as enumerated in paragraphs 1 and 2 of this Section, shall |
be punished
by such fine or imprisonment, or by both such fine |
and imprisonment as
provided in those paragraphs.
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3.5. Any person who knowingly enters false information on |
any supporting
documentation required to be kept by Section 6 |
or 6a of this Act is guilty of a
Class 3
felony.
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3.7. Any person who knowingly attempts in any manner to |
evade or defeat any
tax imposed by this Act or the payment of |
any tax imposed by this Act is guilty
of a Class 2 felony.
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4. Any person who refuses, upon demand, to submit for |
inspection,
books and records, or who fails or refuses to keep |
books and records in
violation of Section 12 of this Act, or |
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any distributor, receiver, or
supplier who violates
any |
reasonable rule or regulation adopted
by the Department for |
the enforcement of this Act is guilty of a Class A
misdemeanor. |
Any person
who acts
as a blender in violation of Section 3 of |
this Act or who
having transported reportable motor fuel |
within Section 7b
of this Act fails to make the return required |
by that Section,
is guilty of a Class 4 felony.
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5. Any person licensed under Section 13a.4, 13a.5, or the |
International
Fuel Tax Agreement who: (a) fails or refuses to |
keep records
and
books, as provided in Section 13a.2 or as |
required
by the terms of the
International Fuel Tax Agreement, |
(b) refuses upon demand
by the Department to submit for |
inspection and examination the records required
by Section |
13a.2 of this Act or by the terms of the International Fuel
Tax |
Agreement, or (c) violates any reasonable rule or
regulation |
adopted by the Department for the enforcement of this Act, is
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guilty of a Class A misdemeanor.
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6. Any person who makes any false return or report to the
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Department as to any material fact required by Sections 2b, 5, |
5a, 7, 13, or
13a.3 of this Act or by the International Fuel |
Tax Agreement
is guilty of a Class 2 felony.
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7. A prosecution for any violation of this Section may be
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commenced anytime within 5 years of the commission of that |
violation.
A prosecution for tax evasion as set forth in |
paragraph 3.7 of this Section
may be prosecuted any time |
within 5 years of the commission of the last act in
furtherance |
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of evasion. The running of the period of limitations under |
this
Section shall be suspended while any proceeding or appeal |
from
any proceeding relating to the quashing or enforcement of |
any grand jury or
administrative subpoena issued in connection |
with an investigation of the
violation of any provision of |
this Act is pending.
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8. Any person who provides false documentation required by |
any
Section of this Act is guilty of a Class 4 felony.
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9. Any person filing a fraudulent application or order |
form under any
provision of this Act is guilty of a Class A |
misdemeanor. For each subsequent
offense, the person is guilty |
of a Class 4 felony.
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10. Any person who acts as a motor carrier and who fails to |
carry a
manifest as provided in Section 5.5 is guilty of a |
Class A misdemeanor. For
each subsequent offense, the person |
is guilty of a Class 4 felony.
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11. Any person who knowingly sells or attempts to sell |
dyed diesel fuel
for highway use or for use by |
recreational-type watercraft on the waters of
this State is |
guilty of a Class 4 felony. For each subsequent
offense, the |
person is guilty of a Class 2 felony.
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12. Any person who knowingly possesses dyed diesel fuel |
for highway
use or for use by recreational-type watercraft on |
the waters of this State
is guilty of a Class A misdemeanor. |
For each subsequent offense,
the person is guilty of a Class 4 |
felony.
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13. Any person who sells or transports dyed diesel fuel |
without the
notice required by Section 4e shall pay the |
following penalty:
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First occurrence....................................$ 500
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Second and each occurrence thereafter..............$1,000
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14. Any person who owns, operates, or controls any |
container, storage
tank, or facility used to store or |
distribute dyed diesel fuel without the
notice required by |
Section 4f shall pay the following penalty:
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First occurrence....................................$ 500
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Second and each occurrence thereafter..............$1,000
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15. If a motor vehicle required to be registered for |
highway purposes
is found to have dyed diesel fuel within
the |
ordinary fuel tanks attached to the motor vehicle or if a
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recreational-type watercraft on the waters of this State is |
found to have dyed
diesel fuel within the ordinary fuel tanks |
attached to the watercraft, the
operator shall pay the |
following penalty:
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First occurrence...................................$1,000
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Second and each occurrence thereafter..............$5,000
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16. Any licensed motor fuel distributor or licensed |
supplier who sells
or attempts to sell dyed diesel fuel for |
highway use or for use by
recreational-type watercraft on the |
waters of this State shall pay the
following penalty:
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First occurrence...................................$1,000
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Second and each occurrence thereafter..............$5,000
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17. Any person who knowingly sells or distributes dyed |
diesel fuel
without the notice required by Section 4e is |
guilty of a petty offense. For
each subsequent offense, the |
person is guilty of a Class A misdemeanor.
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18. Any person who knowingly owns, operates, or controls |
any
container, storage tank, or facility used to store or |
distribute dyed diesel
fuel without the notice required by |
Section 4f is guilty of a petty offense.
For each subsequent |
offense the person is guilty of a Class A
misdemeanor.
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For purposes of this Section, dyed diesel fuel means any |
dyed diesel fuel
whether or not dyed pursuant to Section 4d of |
this Law.
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Any person aggrieved by any action of the Department under |
item 13, 14, 15,
or 16 of this Section may protest the action |
by making a written request for a
hearing within 60 days of the |
original action. If the hearing is not requested
in writing |
within 60 days, the original action is final.
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All penalties received under items 13, 14, 15, and 16 of |
this Section shall
be deposited into the Tax Compliance and |
Administration Fund.
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(Source: P.A. 96-1384, eff. 7-29-10.)
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(35 ILCS 505/7b rep.)
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Section 10. The Motor Fuel Tax Law is amended by repealing |
Section 7b.
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