Sen. Jeffrey M. Schoenberg
Filed: 5/1/2012
 
 

 

 

 
09700HB5289sam001LRB097 16882 HLH 69070 a



1
AMENDMENT TO HOUSE BILL 5289




2    AMENDMENT NO. ______. Amend House Bill 5289 on page 1, by 
3replacing lines 7 and 8 with the following:


4    "Sec. 13. Criminal penalties. 
5    (a) When the amount due is under $300, any person engaged

6in the business of selling tangible personal property"; and
 
7on page 2, line 3, by replacing "$1,000" with "$3,000"; and
 
8on page 2, line 22, by replacing "$1,000" with "$3,000"; and
 
9on page 7, by replacing line 4 with the following:
10    "(b)  A person commits the offense of sales tax evasion 
11under this Act"; and
 
12on page 7, by replacing line 8 with the following:
13"the evasion.  For purposes of this Section, an "affirmative act 
14in furtherance of the evasion" means an act designed in whole 
 
 
09700HB5289sam001- 2 -LRB097 16882 HLH 69070 a

1or in part to (i)  conceal, misrepresent, falsify,  or manipulate 
2any material fact or (ii) tamper with or destroy documents or 
3materials related to a person's tax liability under this Act.  
4Two or more acts of sales tax evasion may be charged as"; and
 
5on page 8, line 1, by deleting "non-probationable"; and
 
6on page 8, by replacing line 2 with the following:
7    "(c) A prosecution for any act in violation of this Section 
8may".