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| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5209 Introduced 1/31/2022, by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED:
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Amends the Cigarette Tax Act. In provisions concerning the sale of individual or loose cigarettes, provides that penalties are imposed on the owner of a business that employs a person who, in the course of his or her employment with that business, violates those provisions (currently, the penalties are imposed on the person who violates the provisions).
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| | A BILL FOR |
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| | HB5209 | | LRB102 25050 HLH 34309 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Cigarette Tax Act is amended by changing |
| 5 | | Section 18d as follows:
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| 6 | | (35 ILCS 130/18d) |
| 7 | | Sec. 18d. Cigarette package sizes; sale of individual or |
| 8 | | loose cigarettes prohibited. Cigarettes may only be sold in |
| 9 | | packages of 20 or 25 cigarettes. The sale of individual or |
| 10 | | loose cigarettes is prohibited. Any owner of a business that |
| 11 | | employs a person who, in the course of his or her employment |
| 12 | | with that business, violates this Section of the Act is liable |
| 13 | | to pay to the Department, for deposit in the Tax Compliance and |
| 14 | | Administration Fund, a penalty of $1,000 for the first |
| 15 | | violation and $3,000 for any subsequent violation. Any person |
| 16 | | who violates this Section shall be guilty of a Class 4 felony. |
| 17 | | The Department may adopt rules to administer the penalties |
| 18 | | under this Section.
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| 19 | | (Source: P.A. 100-940, eff. 8-17-18.)
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