Rep. Michael J. Zalewski
Filed: 5/22/2018
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1 | AMENDMENT TO SENATE BILL 3141
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2 | AMENDMENT NO. ______. Amend Senate Bill 3141 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Use Tax Act is amended by changing Section | ||||||
5 | 11 as follows:
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6 | (35 ILCS 105/11) (from Ch. 120, par. 439.11)
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7 | Sec. 11.
Every retailer required or authorized to collect | ||||||
8 | taxes hereunder
and every person using in this State tangible | ||||||
9 | personal property purchased
at retail from a retailer on or | ||||||
10 | after the effective date hereof shall keep
such records, | ||||||
11 | receipts, invoices and other pertinent books, documents,
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12 | memoranda and papers as the Department shall require, in such | ||||||
13 | form as the
Department shall require. The Department may adopt | ||||||
14 | rules that establish
requirements, including record forms and | ||||||
15 | formats, for records required to be
kept and maintained by | ||||||
16 | taxpayers. For purposes of this Section, "records" means
all |
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1 | data maintained by the taxpayer, including data on paper, | ||||||
2 | microfilm,
microfiche or any type of machine-sensible data | ||||||
3 | compilation. For the purpose of
administering and enforcing the | ||||||
4 | provisions hereof, the Department, or any
officer or employee | ||||||
5 | of the Department designated, in writing, by the Director
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6 | thereof, may hold investigations and hearings concerning any | ||||||
7 | matters covered
herein and may examine any books, papers, | ||||||
8 | records, documents or memoranda of
any retailer or purchaser | ||||||
9 | bearing upon the sales or purchases of tangible
personal | ||||||
10 | property, the privilege of using which is taxed hereunder, and | ||||||
11 | may
require the attendance of such person or any officer or | ||||||
12 | employee of such
person, or of any person having knowledge of | ||||||
13 | the facts, and may take testimony
and require proof for its | ||||||
14 | information.
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15 | Any person who fails to keep books and records or fails to | ||||||
16 | produce books and records for examination, as required by this | ||||||
17 | Section and the rules adopted by the Department, is liable to | ||||||
18 | pay to the Department, for deposit into the Tax Compliance and | ||||||
19 | Administration Fund, a penalty of $1,000 for the first failure | ||||||
20 | to keep books and records or produce books and records for | ||||||
21 | examination and a penalty of $3,000 for each subsequent failure | ||||||
22 | to keep books and records or produce books and records for | ||||||
23 | examination as required by this Section and the rules adopted | ||||||
24 | by the Department. The penalties imposed under this Section | ||||||
25 | shall not apply if the taxpayer shows that he or she acted with | ||||||
26 | ordinary business care and prudence. The Department may adopt |
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1 | rules to administer the penalties under this Section. | ||||||
2 | (Source: P.A. 88-480.)
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3 | Section 10. The Service Use Tax Act is amended by changing | ||||||
4 | Section 11 as follows:
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5 | (35 ILCS 110/11) (from Ch. 120, par. 439.41)
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6 | Sec. 11.
Every serviceman required or authorized to collect | ||||||
7 | taxes hereunder
and every user who is subject to the tax | ||||||
8 | imposed by this Act shall keep
such records, receipts, invoices | ||||||
9 | and other pertinent books, documents,
memoranda and papers as | ||||||
10 | the Department shall require, in such form as the
Department | ||||||
11 | shall require. The Department may adopt rules that establish
| ||||||
12 | requirements, including record forms and formats, for records | ||||||
13 | required to be
kept and maintained by taxpayers. For purposes | ||||||
14 | of this Section, "records" means
all data maintained by the | ||||||
15 | taxpayer, including data on paper, microfilm,
microfiche or any | ||||||
16 | type of machine-sensible data compilation. For the purpose of
| ||||||
17 | administering and enforcing the provisions hereof, the | ||||||
18 | Department, or any
officer or employee of the Department | ||||||
19 | designated, in writing, by the Director
thereof, may hold | ||||||
20 | investigations and hearings concerning any matters covered
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21 | herein and not otherwise delegated to the Illinois Independent | ||||||
22 | Tax Tribunal and may examine any relevant books, papers, | ||||||
23 | records, documents or
memoranda of any serviceman or any | ||||||
24 | taxable purchaser for use hereunder, and may
require the |
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1 | attendance of such person or any officer or employee of such
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2 | person, or of any person having knowledge of the facts, and may | ||||||
3 | take testimony
and require proof for its information.
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4 | Any person who fails to keep books and records or fails to | ||||||
5 | produce books and records for examination, as required by this | ||||||
6 | Section and the rules adopted by the Department, is liable to | ||||||
7 | pay to the Department, for deposit into the Tax Compliance and | ||||||
8 | Administration Fund, a penalty of $1,000 for the first failure | ||||||
9 | to keep books and records or produce books and records for | ||||||
10 | examination and a penalty of $3,000 for each subsequent failure | ||||||
11 | to keep books and records or produce books and records for | ||||||
12 | examination as required by this Section and the rules adopted | ||||||
13 | by the Department. The penalties imposed under this Section | ||||||
14 | shall not apply if the taxpayer shows that he or she acted with | ||||||
15 | ordinary business care and prudence. The Department may adopt | ||||||
16 | rules to administer the penalties under this Section. | ||||||
17 | (Source: P.A. 97-1129, eff. 8-28-12.)
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18 | Section 15. The Service Occupation Tax Act is amended by | ||||||
19 | changing Section 11 as follows:
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20 | (35 ILCS 115/11) (from Ch. 120, par. 439.111)
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21 | Sec. 11.
Every supplier required or authorized to collect | ||||||
22 | taxes hereunder
and every serviceman making sales of service in | ||||||
23 | this State on or after the
effective date hereof shall keep | ||||||
24 | such records, receipts, invoices and other
pertinent books, |
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1 | documents, memoranda and papers as the Department shall
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2 | require, in such form as the Department shall require.
The | ||||||
3 | Department may adopt rules that establish requirements, | ||||||
4 | including record
forms and formats, for records required to be | ||||||
5 | kept and maintained by taxpayers.
For purposes of this Section, | ||||||
6 | "records" means all data maintained by the
taxpayer, including | ||||||
7 | data on paper, microfilm, microfiche or any type of
| ||||||
8 | machine-sensible data compilation. For the purpose of
| ||||||
9 | administering and enforcing the provisions hereof, the | ||||||
10 | Department, or any
officer or employee of the Department | ||||||
11 | designated, in writing, by the
Director thereof, may hold | ||||||
12 | investigations and hearings not otherwise delegated to the | ||||||
13 | Illinois Independent Tax Tribunal concerning any
matters | ||||||
14 | covered herein and may examine any books, papers, records,
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15 | documents or memoranda of any supplier or serviceman bearing | ||||||
16 | upon the sales
of services or the sales of tangible personal | ||||||
17 | property to servicemen, and
may require the attendance of such | ||||||
18 | person or any officer or employee of
such person, or of any | ||||||
19 | person having knowledge of the facts, and may take
testimony | ||||||
20 | and require proof for its information.
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21 | Any person who fails to keep books and records or fails to | ||||||
22 | produce books and records for examination, as required by this | ||||||
23 | Section and the rules adopted by the Department, is liable to | ||||||
24 | pay to the Department, for deposit into the Tax Compliance and | ||||||
25 | Administration Fund, a penalty of $1,000 for the first failure | ||||||
26 | to keep books and records or produce books and records for |
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1 | examination and a penalty of $3,000 for each subsequent failure | ||||||
2 | to keep books and records or produce books and records for | ||||||
3 | examination as required by this Section and the rules adopted | ||||||
4 | by the Department. The penalties imposed under this Section | ||||||
5 | shall not apply if the taxpayer shows that he or she acted with | ||||||
6 | ordinary business care and prudence. The Department may adopt | ||||||
7 | rules to administer the penalties under this Section. | ||||||
8 | (Source: P.A. 97-1129, eff. 8-28-12.)
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9 | Section 20. The Retailers' Occupation Tax Act is amended by | ||||||
10 | changing Section 7 as follows:
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11 | (35 ILCS 120/7) (from Ch. 120, par. 446)
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12 | Sec. 7.
Every person engaged in the business of selling | ||||||
13 | tangible personal
property at retail in this State shall keep | ||||||
14 | records and books of all sales
of tangible personal property, | ||||||
15 | together with invoices, bills of lading,
sales records, copies | ||||||
16 | of bills of sale, inventories prepared as of December
31 of | ||||||
17 | each year or otherwise annually as has been the custom in the
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18 | specific trade and other pertinent papers and documents. Every | ||||||
19 | person who
is engaged in the business of selling tangible | ||||||
20 | personal property at retail
in this State and who, in | ||||||
21 | connection with such business, also engages in
other activities | ||||||
22 | (including, but not limited to, engaging in a service
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23 | occupation) shall keep such additional records and books of all | ||||||
24 | such
activities as will accurately reflect the character and |
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1 | scope of such
activities and the amount of receipts realized | ||||||
2 | therefrom.
The Department may adopt rules that establish | ||||||
3 | requirements, including record
forms and formats, for records | ||||||
4 | required to be kept and maintained by taxpayers.
For purposes | ||||||
5 | of this Section, "records" means all data maintained by the
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6 | taxpayer, including data on paper, microfilm, microfiche or any | ||||||
7 | type of
machine-sensible data compilation.
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8 | All books and records and other papers and documents which | ||||||
9 | are required
by this Act to be kept shall be kept in the | ||||||
10 | English language
and shall, at all times during business hours | ||||||
11 | of the day, be subject to
inspection by the Department or its | ||||||
12 | duly authorized agents and employees.
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13 | To support deductions made on the tax return form, or | ||||||
14 | authorized under
this Act, on account of receipts from isolated | ||||||
15 | or occasional sales of
tangible personal property, on account | ||||||
16 | of receipts from sales of tangible
personal property for | ||||||
17 | resale, on account of receipts from sales to
governmental | ||||||
18 | bodies or other exempted types of purchasers, on account of
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19 | receipts from sales of tangible personal property in interstate | ||||||
20 | commerce,
and on account of receipts from any other kind of | ||||||
21 | transaction that is not
taxable under this Act, entries in any | ||||||
22 | books, records or other pertinent
papers or documents of the | ||||||
23 | taxpayer in relation thereto shall be in detail
sufficient to | ||||||
24 | show the name and address of the taxpayer's customer in each
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25 | such transaction, the character of every such transaction, the | ||||||
26 | date of
every such transaction, the amount of receipts realized |
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1 | from every such
transaction and such other information as may | ||||||
2 | be necessary to establish the
non-taxable character of such | ||||||
3 | transaction under this Act.
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4 | Except in the case of a sale to a purchaser who will always | ||||||
5 | resell and
deliver the property to his customers outside | ||||||
6 | Illinois, anyone claiming
that he has made a nontaxable sale | ||||||
7 | for resale in some form as tangible
personal property shall | ||||||
8 | also keep a record of the purchaser's registration
number or | ||||||
9 | resale number with the Department.
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10 | It shall be presumed that all sales of tangible personal | ||||||
11 | property are
subject to tax under this Act until the contrary | ||||||
12 | is established, and the
burden of proving that a transaction is | ||||||
13 | not taxable hereunder shall be upon
the person who would be | ||||||
14 | required to remit the tax to the Department if such
transaction | ||||||
15 | is taxable. In the course of any audit or investigation or
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16 | hearing by the Department with reference to a given taxpayer, | ||||||
17 | if the
Department finds that the taxpayer lacks documentary | ||||||
18 | evidence needed to
support the taxpayer's claim to exemption | ||||||
19 | from tax hereunder, the
Department is authorized to notify the | ||||||
20 | taxpayer in writing to produce such
evidence, and the taxpayer | ||||||
21 | shall have 60 days subject to the right in the
Department to | ||||||
22 | extend this period either on request for good cause shown or
on | ||||||
23 | its own motion from the date when such notice is sent to the | ||||||
24 | taxpayer by
certified or registered mail (or delivered to the | ||||||
25 | taxpayer if the notice is
served personally) in which to obtain | ||||||
26 | and produce such evidence for the
Department's inspection, |
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1 | failing which the matter shall be closed, and the
transaction | ||||||
2 | shall be conclusively presumed to be taxable hereunder.
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3 | Books and records and other papers reflecting gross | ||||||
4 | receipts received
during any period with respect to which the | ||||||
5 | Department is authorized to
issue notices of tax liability as | ||||||
6 | provided by Sections 4 and 5 of this
Act shall be preserved | ||||||
7 | until the expiration of such period unless the
Department, in | ||||||
8 | writing, shall authorize their destruction or disposal prior
to | ||||||
9 | such expiration.
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10 | Any person who fails to keep books and records or fails to | ||||||
11 | produce books and records for examination, as required by this | ||||||
12 | Section and the rules adopted by the Department, is liable to | ||||||
13 | pay to the Department, for deposit into the Tax Compliance and | ||||||
14 | Administration Fund, a penalty of $1,000 for the first failure | ||||||
15 | to keep books and records or produce books and records for | ||||||
16 | examination and a penalty of $3,000 for each subsequent failure | ||||||
17 | to keep books and records or produce books and records for | ||||||
18 | examination as required by this Section and the rules adopted | ||||||
19 | by the Department. The penalties imposed under this Section | ||||||
20 | shall not apply if the taxpayer shows that he or she acted with | ||||||
21 | ordinary business care and prudence. The Department may adopt | ||||||
22 | rules to administer the penalties under this Section. | ||||||
23 | (Source: P.A. 88-480.)
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24 | Section 25. The Cigarette Tax Act is amended by changing | ||||||
25 | Sections 12, 13, 14, 15, 18b, and 18c and by adding Sections |
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1 | 13a, 15a, and 18d as follows:
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2 | (35 ILCS 130/12) (from Ch. 120, par. 453.12)
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3 | Sec. 12.
Every distributor or secondary distributor who is | ||||||
4 | required to procure a license under this
Act and who purchases | ||||||
5 | cigarettes for shipment into Illinois from a point
outside this | ||||||
6 | State shall procure invoices in duplicate covering each such
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7 | shipment , shall make the invoices available for inspection upon | ||||||
8 | demand by a duly authorized employee of the Department , and | ||||||
9 | shall , if the Department so requires, furnish one copy of each | ||||||
10 | such invoice to the Department
at the time of filing a return | ||||||
11 | or a report required by this Act.
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12 | (Source: P.A. 96-1027, eff. 7-12-10.)
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13 | (35 ILCS 130/13) (from Ch. 120, par. 453.13)
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14 | Sec. 13.
Whenever any original package of cigarettes is | ||||||
15 | found in the place
of business or in the possession of any | ||||||
16 | person who is not a licensed
distributor under this Act without | ||||||
17 | proper stamps affixed thereto, or an
authorized substitute | ||||||
18 | therefor imprinted thereon, underneath the sealed
transparent | ||||||
19 | wrapper of such original package, as required by this Act, the
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20 | prima facie presumption shall arise that such original package | ||||||
21 | of
cigarettes is kept therein or is held by such person in | ||||||
22 | violation of the
provisions of this Act. If a presumption is | ||||||
23 | raised, the Department may, in addition to the penalties | ||||||
24 | imposed by Sections 18b and 18c of this Act and any other civil |
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1 | or criminal penalties provided for in this Act, assess tax, | ||||||
2 | penalty, and interest on the original packages of cigarettes.
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3 | (Source: Laws 1953, p. 255.)
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4 | (35 ILCS 130/13a new) | ||||||
5 | Sec. 13a. Contraband cigarettes. Whenever a retailer | ||||||
6 | obtains original packages of cigarettes from an unlicensed | ||||||
7 | in-state or out-of-state distributor or person, a prima facie | ||||||
8 | presumption shall arise that such original packages of | ||||||
9 | cigarettes are contraband and are possessed by such retailer or | ||||||
10 | were possessed by such retailer in violation of the provisions | ||||||
11 | of this Act and subject to the penalties imposed by Sections | ||||||
12 | 18b and 18c of this Act. Invoices or other documents kept in | ||||||
13 | the normal course of business in the possession of a retailer | ||||||
14 | reflecting purchases of original packages of cigarettes from an | ||||||
15 | unlicensed in-state or out-of-state distributor or person or | ||||||
16 | invoices or other documents kept in the normal course of | ||||||
17 | business obtained by the Department from an in-state or | ||||||
18 | out-of-state distributor or person, are sufficient to raise the | ||||||
19 | presumption that such original packages of cigarettes are | ||||||
20 | contraband and are possessed, or were possessed, by such | ||||||
21 | retailer in violation of the provisions of this Act and the | ||||||
22 | retailer is subject to the penalties imposed by Sections 18b | ||||||
23 | and 18c. If a presumption is raised, the Department may, in | ||||||
24 | addition to the penalties imposed by Sections 18b and 18c and | ||||||
25 | any other civil or criminal penalties provided for in this Act, |
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1 | assess tax, penalty, and interest on the original packages of | ||||||
2 | cigarettes.
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3 | (35 ILCS 130/14) (from Ch. 120, par. 453.14)
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4 | Sec. 14.
Any person required by this Act to keep records of | ||||||
5 | any kind whatsoever,
who shall fail to keep the records so | ||||||
6 | required or who shall falsify such
records, shall be guilty of | ||||||
7 | a Class 4 felony. If a person fails to produce the records for | ||||||
8 | inspection by the Department upon request, a prima facie | ||||||
9 | presumption shall arise that the person has failed to keep the | ||||||
10 | records so required. A person who is unable to rebut this | ||||||
11 | presumption is in violation of this Act and is subject to the | ||||||
12 | penalties provided in this Section.
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13 | (Source: P.A. 83-1428.)
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14 | (35 ILCS 130/15) (from Ch. 120, par. 453.15)
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15 | Sec. 15.
Any person who shall fail to safely maintain and | ||||||
16 | preserve the records required
by Sections Section 11 , and | ||||||
17 | Section 11a , 11b, and 11c of this Act for the period of 3 three | ||||||
18 | years, as required therein,
in such manner as to insure | ||||||
19 | permanency and accessibility for inspection by the
Department, | ||||||
20 | shall be guilty of a business offense and may be fined up to
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21 | $5,000.
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22 | (Source: P.A. 96-1027, eff. 7-12-10.)
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23 | (35 ILCS 130/15a new) |
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1 | Sec. 15a. Failure to keep or produce books and records. Any | ||||||
2 | person who fails to keep books and records or fails to produce | ||||||
3 | books and records for inspection, as required by Sections 11, | ||||||
4 | 11a, 11b, and 11c of this Act, is liable to pay to the | ||||||
5 | Department, for deposit in the Tax Compliance and | ||||||
6 | Administration Fund, a penalty of $1,000 for the first failure | ||||||
7 | to keep books and records or failure to produce books and | ||||||
8 | records for inspection, as required by Sections 11, 11a, 11b, | ||||||
9 | and 11c, and $3,000 for each subsequent failure to keep books | ||||||
10 | and records or failure to produce books and records for | ||||||
11 | inspection, as required by Sections 11, 11a, 11b, and 11c. The | ||||||
12 | Department may adopt rules to administer the penalties under | ||||||
13 | this Section.
| ||||||
14 | (35 ILCS 130/18b) (from Ch. 120, par. 453.18b)
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15 | Sec. 18b. Possession of more than 100 original packages of | ||||||
16 | contraband cigarettes; penalty. With the exception of licensed | ||||||
17 | distributors and transporters, as defined in Section 9c of this | ||||||
18 | Act, possessing unstamped original packages of cigarettes, and | ||||||
19 | licensed distributors possessing original packages of | ||||||
20 | cigarettes that bear a tax stamp of another state or taxing | ||||||
21 | jurisdiction, anyone possessing
or having possessed contraband | ||||||
22 | cigarettes contained in original packages is liable
to pay, to | ||||||
23 | the Department for deposit in the Tax Compliance and | ||||||
24 | Administration Fund, a penalty of
$25 for each such package of | ||||||
25 | cigarettes in excess of 100 packages, unless reasonable cause |
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| |||||||
1 | can be established by the person upon whom the penalty is | ||||||
2 | imposed. This penalty is in addition to the taxes imposed by | ||||||
3 | this Act. Reasonable cause shall be determined in each | ||||||
4 | situation in accordance with rules adopted by the Department. | ||||||
5 | The provisions of the Uniform Penalty and Interest Act do not | ||||||
6 | apply to this Section.
| ||||||
7 | (Source: P.A. 96-782, eff. 1-1-10.)
| ||||||
8 | (35 ILCS 130/18c)
| ||||||
9 | Sec. 18c.
Possession of
not less than 10 and not
more than
| ||||||
10 | 100 original packages of contraband cigarettes; penalty. With | ||||||
11 | the exception of licensed distributors and transporters, as | ||||||
12 | defined in Section 9c of this Act, possessing unstamped | ||||||
13 | original packages of cigarettes, and licensed distributors | ||||||
14 | possessing original packages of cigarettes that bear a tax | ||||||
15 | stamp of another state or taxing jurisdiction,
anyone | ||||||
16 | possessing or having possessed
not less than 10
and not more | ||||||
17 | than 100 packages of
contraband cigarettes contained in | ||||||
18 | original packages is
liable to pay to the Department, for | ||||||
19 | deposit into the Tax Compliance and
Administration Fund, a | ||||||
20 | penalty of $15 $10
for each such package of
cigarettes, unless | ||||||
21 | reasonable cause can be established by the person upon whom
the | ||||||
22 | penalty is imposed. Reasonable cause shall be determined in | ||||||
23 | each situation
in accordance with rules adopted by the | ||||||
24 | Department. The provisions of the Uniform Penalty and Interest | ||||||
25 | Act do not apply to this Section.
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| |||||||
1 | (Source: P.A. 96-782, eff. 1-1-10.)
| ||||||
2 | (35 ILCS 130/18d new) | ||||||
3 | Sec. 18d. Cigarette package sizes; sale of individual or | ||||||
4 | loose cigarettes prohibited. Cigarettes may only be sold in | ||||||
5 | packages of 20 or 25 cigarettes. The sale of individual or | ||||||
6 | loose cigarettes is prohibited. Any person who violates this | ||||||
7 | Section of the Act is liable to pay to the Department, for | ||||||
8 | deposit in the Tax Compliance and Administration Fund, a | ||||||
9 | penalty of $1,000 for the first violation and $3,000 for any | ||||||
10 | subsequent violation. Any person who violates this Section | ||||||
11 | shall be guilty of a Class 4 felony. The Department may adopt | ||||||
12 | rules to administer the penalties under this Section. | ||||||
13 | Section 30. The Cigarette Use Tax Act is amended by | ||||||
14 | changing Sections 12, 22, 23, 25a, and 25b and by adding | ||||||
15 | Sections 8a, 23a, and 25c as follows: | ||||||
16 | (35 ILCS 135/8a new) | ||||||
17 | Sec. 8a. Contraband cigarettes. Whenever any person | ||||||
18 | obtains original packages of cigarettes from an unlicensed | ||||||
19 | in-state or out-of-state distributor or person, a prima facie | ||||||
20 | presumption shall arise that such original packages of | ||||||
21 | cigarettes are contraband and are possessed or were possessed | ||||||
22 | by such person in violation of the provisions of this Act and | ||||||
23 | subject to the penalties imposed by Sections 25a and 25b. |
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1 | Invoices or other documents kept in the normal course of | ||||||
2 | business in the possession of a person reflecting purchases of | ||||||
3 | original packages of cigarettes from an unlicensed in-state or | ||||||
4 | out-of-state distributor or person or invoices or other | ||||||
5 | documents kept in the normal course of business obtained by the | ||||||
6 | Department from an in-state or out-of-state distributor or | ||||||
7 | person, are sufficient to raise the presumption that such | ||||||
8 | original packages of cigarettes are contraband and are | ||||||
9 | possessed, or were possessed, by such person in violation of | ||||||
10 | the provisions of this Act and the person is subject to the | ||||||
11 | penalties imposed by Sections 25a and 25b. If a presumption is | ||||||
12 | raised, the Department may, in addition to the penalties | ||||||
13 | imposed by Sections 25a and 25b and any other civil or criminal | ||||||
14 | penalties provided for in this Act, assess tax, penalty, and | ||||||
15 | interest on the original packages of cigarettes.
| ||||||
16 | (35 ILCS 135/12) (from Ch. 120, par. 453.42)
| ||||||
17 | Sec. 12. Declaration of possession of cigarettes on which | ||||||
18 | tax not paid.
| ||||||
19 | (a) When cigarettes are acquired for use in this State by a | ||||||
20 | person
(including a distributor as well as any other person), | ||||||
21 | who did not pay the
tax herein imposed to a distributor, the | ||||||
22 | person, within 30 days after
acquiring the cigarettes, shall | ||||||
23 | file with the Department a return
declaring the possession of | ||||||
24 | the cigarettes and shall transmit with
the
return to the | ||||||
25 | Department the tax imposed by this Act.
|
| |||||||
| |||||||
1 | (b) On receipt of the return and payment of the tax as | ||||||
2 | required by
paragraph (a), the Department may furnish the | ||||||
3 | person with a suitable tax stamp
to be
affixed to the package | ||||||
4 | of cigarettes upon which the tax has been paid
if the | ||||||
5 | Department determines that the cigarettes still exist.
| ||||||
6 | (c) The return referred to in paragraph
(a) shall
contain | ||||||
7 | the name and address of the person possessing the cigarettes
| ||||||
8 | involved, the location of the cigarettes and the quantity, | ||||||
9 | brand
name,
place, and date of the acquisition of the | ||||||
10 | cigarettes.
| ||||||
11 | (d) Nothing in this Section shall permit a secondary | ||||||
12 | distributor to purchase unstamped original packages of | ||||||
13 | cigarettes or to purchase original packages of cigarettes from | ||||||
14 | a person other than a licensed distributor. | ||||||
15 | (e) Any distributor who violates this Section is liable to | ||||||
16 | pay to the Department, for deposit in the Tax Compliance and | ||||||
17 | Administration Fund, a penalty of $1,000 for the first | ||||||
18 | violation and $3,000 for any subsequent violation. The | ||||||
19 | Department may adopt rules to administer the penalties under | ||||||
20 | this Section. The Department may, in addition to the penalties | ||||||
21 | imposed by this Section, and any other civil or criminal | ||||||
22 | penalties provided for in this Act, assess tax, penalty, and | ||||||
23 | interest on the original packages of cigarettes. | ||||||
24 | (Source: P.A. 96-1027, eff. 7-12-10.)
| ||||||
25 | (35 ILCS 135/22) (from Ch. 120, par. 453.52)
|
| |||||||
| |||||||
1 | Sec. 22.
Any person required by this Act to maintain or | ||||||
2 | keep records of any kind whatsoever,
who shall fail to keep the | ||||||
3 | records so required or who shall falsify such
records, shall be | ||||||
4 | guilty of a Class 4 felony A misdemeanor . If a person fails to | ||||||
5 | produce the records for inspection by the Department upon | ||||||
6 | request, a prima facie presumption shall arise that the person | ||||||
7 | has failed to keep the records so required. A person who is | ||||||
8 | unable to rebut this presumption is in violation of this Act | ||||||
9 | and is subject to the penalties provided in this Section.
| ||||||
10 | This Section shall not apply if the violation in a | ||||||
11 | particular case also
constitutes a criminal violation of the | ||||||
12 | Cigarette Tax Act.
| ||||||
13 | (Source: P.A. 77-2229 .)
| ||||||
14 | (35 ILCS 135/23) (from Ch. 120, par. 453.53)
| ||||||
15 | Sec. 23.
Any person who shall fail to safely preserve the | ||||||
16 | records required
by Section 15 and Section 15a of this Act for | ||||||
17 | the period of three (3) years, as required
therein, in such | ||||||
18 | manner as to insure permanency and accessibility for
inspection | ||||||
19 | by the Department, shall be guilty of a business offense and | ||||||
20 | may
be fined up to $5,000 One Thousand Dollars ($1000) .
| ||||||
21 | This Section shall not apply if the violation in a | ||||||
22 | particular case also
constitutes a criminal violation of the | ||||||
23 | Cigarette Tax Act.
| ||||||
24 | (Source: P.A. 96-1027, eff. 7-12-10.)
|
| |||||||
| |||||||
1 | (35 ILCS 135/23a new) | ||||||
2 | Sec. 23a. Failure to keep or produce books and records. Any | ||||||
3 | person who fails to keep books and records or fails to produce | ||||||
4 | books and records for inspection, as required by Sections 15 | ||||||
5 | and 15a of this Act, is liable to pay to the Department, for | ||||||
6 | deposit in the Tax Compliance and Administration Fund, a | ||||||
7 | penalty of $1,000 for the first failure to keep books and | ||||||
8 | records or failure to produce books and records for inspection, | ||||||
9 | as required by Sections 15 and 15a, and $3,000 for each | ||||||
10 | subsequent failure to keep books and records or failure to | ||||||
11 | produce books and records for inspection, as required by | ||||||
12 | Sections 15 and 15a. The Department may adopt rules to | ||||||
13 | administer the penalties under this Section.
| ||||||
14 | (35 ILCS 135/25a) (from Ch. 120, par. 453.55a)
| ||||||
15 | Sec. 25a. Possession of more than 100 original packages of | ||||||
16 | contraband cigarettes; penalty. With the exception of licensed | ||||||
17 | distributors or transporters, as defined in Section 9c of the | ||||||
18 | Cigarette Tax Act, possessing unstamped original packages of | ||||||
19 | cigarettes, and licensed distributors possessing original | ||||||
20 | packages of cigarettes that bear a tax stamp of another state | ||||||
21 | or taxing jurisdiction, anyone possessing or having possessed
| ||||||
22 | more than 100 packages of contraband cigarettes contained in | ||||||
23 | original packages is liable
to pay, to the Department for | ||||||
24 | deposit into the Tax Compliance and Administration Fund, a | ||||||
25 | penalty of
$25 for each such package of cigarettes in excess of |
| |||||||
| |||||||
1 | 100 packages, unless reasonable cause can be established by the | ||||||
2 | person upon whom the penalty is imposed. Reasonable cause shall | ||||||
3 | be determined in each situation in accordance with rules | ||||||
4 | adopted by the Department. The provisions of the Uniform | ||||||
5 | Penalty and Interest Act do not apply to this Section.
| ||||||
6 | (Source: P.A. 96-782, eff. 1-1-10.)
| ||||||
7 | (35 ILCS 135/25b)
| ||||||
8 | Sec. 25b.
Possession of
not less than 10 and not
more than
| ||||||
9 | 100 original packages not tax stamped or
improperly tax | ||||||
10 | stamped; penalty. With the exception of licensed distributors | ||||||
11 | and transporters, as defined in Section 9c of the Cigarette Tax | ||||||
12 | Act, possessing unstamped packages of cigarettes, and licensed | ||||||
13 | distributors possessing original packages of cigarettes that | ||||||
14 | bear a tax stamp of another state or taxing jurisdiction,
| ||||||
15 | anyone possessing or having possessed
not less than 10
and not | ||||||
16 | more than 100 packages of
contraband cigarettes contained in | ||||||
17 | original packages is
liable to pay to the Department, for | ||||||
18 | deposit into the Tax Compliance and
Administration Fund, a | ||||||
19 | penalty of $20
for each such package of
cigarettes, unless | ||||||
20 | reasonable cause can be established by the person upon whom
the | ||||||
21 | penalty is imposed. Reasonable cause shall be determined in | ||||||
22 | each situation
in accordance with rules adopted by the | ||||||
23 | Department. Any person who purchases and possesses a total of 9 | ||||||
24 | or fewer original packages of unstamped cigarettes per month is | ||||||
25 | exempt from the penalties of this Section. The provisions of |
| |||||||
| |||||||
1 | the Uniform Penalty and Interest Act do not apply to this | ||||||
2 | Section.
| ||||||
3 | (Source: P.A. 96-782, eff. 1-1-10.)
| ||||||
4 | (35 ILCS 135/25c new) | ||||||
5 | Sec. 25c. Cigarette package sizes; sale of individual or | ||||||
6 | loose cigarettes prohibited. Cigarettes may only be sold in | ||||||
7 | packages of 20 or 25 cigarettes. The sale of individual or | ||||||
8 | loose cigarettes is prohibited. Any person who violates this | ||||||
9 | Section is liable to pay to the Department, for deposit in the | ||||||
10 | Tax Compliance and Administration Fund, a penalty of $1,000 for | ||||||
11 | the first violation and $3,000 for any subsequent violation. | ||||||
12 | Any person who violates this Section shall be guilty of a Class | ||||||
13 | 4 felony. This Section shall not apply if the violation in a | ||||||
14 | particular case also constitutes a violation of the Cigarette | ||||||
15 | Tax Act. | ||||||
16 | Section 35. The Tobacco Products Tax Act of 1995 is amended | ||||||
17 | by changing Sections 10-25, 10-35, 10-37, 10-40, and 10-50 and | ||||||
18 | by adding Sections 10-35a and 10-38 as follows:
| ||||||
19 | (35 ILCS 143/10-25)
| ||||||
20 | Sec. 10-25. License actions. | ||||||
21 | (a) The Department may, after notice and a hearing,
revoke, | ||||||
22 | cancel, or suspend the license of any distributor or retailer | ||||||
23 | who violates any of
the provisions of this Act , fails to keep |
| |||||||
| |||||||
1 | books and records as required under this Act, fails to make | ||||||
2 | books and records available for inspection upon demand by a | ||||||
3 | duly authorized employee of the Department, or violates a rule | ||||||
4 | or regulation of the Department for the administration and | ||||||
5 | enforcement of this Act . The notice shall specify the alleged | ||||||
6 | violation or
violations upon which the revocation, | ||||||
7 | cancellation, or suspension proceeding is
based.
| ||||||
8 | (b) The Department may revoke, cancel, or suspend the | ||||||
9 | license of any
distributor for a violation of the Tobacco | ||||||
10 | Product Manufacturers' Escrow
Enforcement Act as provided in | ||||||
11 | Section 20 of that Act.
| ||||||
12 | (c) If the retailer has a training program that facilitates | ||||||
13 | compliance with minimum-age tobacco laws, the Department shall | ||||||
14 | suspend for 3 days the license of that retailer for a fourth or | ||||||
15 | subsequent violation of the Prevention of Tobacco Use by Minors | ||||||
16 | and Sale and Distribution of Tobacco Products Act, as provided | ||||||
17 | in subsection (a) of Section 2 of that Act. For the purposes of | ||||||
18 | this Section, any violation of subsection (a) of Section 2 of | ||||||
19 | the Prevention of Tobacco Use by Minors and Sale and | ||||||
20 | Distribution of Tobacco Products Act occurring at the | ||||||
21 | retailer's licensed location, during a 24-month period, shall | ||||||
22 | be counted as a violation against the retailer. | ||||||
23 | If the retailer does not have a training program that | ||||||
24 | facilitates compliance with minimum-age tobacco laws, the | ||||||
25 | Department shall suspend for 3 days the license of that | ||||||
26 | retailer for a second violation of the Prevention of Tobacco |
| |||||||
| |||||||
1 | Use by Minors and Sale and Distribution of Tobacco Products | ||||||
2 | Act, as provided in subsection (a-5) of Section 2 of that Act. | ||||||
3 | If the retailer does not have a training program that | ||||||
4 | facilitates compliance with minimum-age tobacco laws, the | ||||||
5 | Department shall suspend for 7 days the license of that | ||||||
6 | retailer for a third violation of the Prevention of Tobacco Use | ||||||
7 | by Minors and Sale and Distribution of Tobacco Products Act, as | ||||||
8 | provided in subsection (a-5) of Section 2 of that Act. | ||||||
9 | If the retailer does not have a training program that | ||||||
10 | facilitates compliance with minimum-age tobacco laws, the | ||||||
11 | Department shall suspend for 30 days the license of a retailer | ||||||
12 | for a fourth or subsequent violation of the Prevention of | ||||||
13 | Tobacco Use by Minors and Sale and Distribution of Tobacco | ||||||
14 | Products Act, as provided in subsection (a-5) of Section 2 of | ||||||
15 | that Act. | ||||||
16 | A training program that facilitates compliance with | ||||||
17 | minimum-age tobacco laws must include at least the following | ||||||
18 | elements: (i) it must explain that only individuals displaying | ||||||
19 | valid identification demonstrating that they are 18 years of | ||||||
20 | age or older shall be eligible to purchase cigarettes or | ||||||
21 | tobacco products and (ii) it must explain where a clerk can | ||||||
22 | check identification for a date of birth. The training may be | ||||||
23 | conducted electronically. Each retailer that has a training | ||||||
24 | program shall require each employee who completes the training | ||||||
25 | program to sign a form attesting that the employee has received | ||||||
26 | and completed tobacco training. The form shall be kept in the |
| |||||||
| |||||||
1 | employee's file and may be used to provide proof of training. | ||||||
2 | (d) The Department may, by application to any circuit | ||||||
3 | court, obtain an injunction
restraining any person who engages | ||||||
4 | in business as a distributor of tobacco
products without a | ||||||
5 | license (either because his or her license has been revoked,
| ||||||
6 | canceled, or suspended or because of a failure to obtain a | ||||||
7 | license in the first
instance) from engaging in that business | ||||||
8 | until that person, as if that person
were a new applicant for a | ||||||
9 | license, complies with all of the conditions,
restrictions, and | ||||||
10 | requirements of Section 10-20 of this Act and qualifies for
and | ||||||
11 | obtains a license. Refusal or neglect to obey the order of the | ||||||
12 | court may
result in punishment for contempt.
| ||||||
13 | (Source: P.A. 98-1055, eff. 1-1-16; 99-192, eff. 1-1-16 .)
| ||||||
14 | (35 ILCS 143/10-35)
| ||||||
15 | Sec. 10-35. Record keeping. | ||||||
16 | (a) Every distributor, as defined in Section 10-5,
shall | ||||||
17 | keep complete and accurate records of tobacco products held, | ||||||
18 | purchased,
manufactured, brought in or caused to be brought in | ||||||
19 | from without the State, and
tobacco products sold, or otherwise | ||||||
20 | disposed of, and shall preserve and keep
all invoices, bills of | ||||||
21 | lading, sales records, and copies of bills
of sale, the | ||||||
22 | wholesale price for tobacco products sold or otherwise disposed
| ||||||
23 | of, an inventory of tobacco products prepared as of December 31 | ||||||
24 | of each year or
as of the last day of the distributor's fiscal | ||||||
25 | year if he or she files federal
income tax returns on the basis |
| |||||||
| |||||||
1 | of a fiscal year, and other pertinent papers
and documents | ||||||
2 | relating to the manufacture, purchase, sale, or disposition of
| ||||||
3 | tobacco products. Every sales invoice issued by a licensed | ||||||
4 | distributor to a retailer in this State shall contain the | ||||||
5 | distributor's Tobacco Products License number unless the | ||||||
6 | distributor has been granted a waiver by the Department in | ||||||
7 | response to a written request in cases where (i) the | ||||||
8 | distributor sells little cigars or other tobacco products only | ||||||
9 | to licensed retailers that are wholly-owned by the distributor | ||||||
10 | or owned by a wholly-owned subsidiary of the distributor; (ii) | ||||||
11 | the licensed retailer obtains little cigars or other tobacco | ||||||
12 | products only from the distributor requesting the waiver; and | ||||||
13 | (iii) the distributor affixes the tax stamps to the original | ||||||
14 | packages of little cigars or has or will pay the tax on the | ||||||
15 | other tobacco products sold to the licensed retailer. The | ||||||
16 | distributor shall file a written request with the Department, | ||||||
17 | and, if the Department determines that the distributor meets | ||||||
18 | the conditions for a waiver, the Department shall grant the | ||||||
19 | waiver. | ||||||
20 | (b) Every retailer, as defined in Section 10-5, whether or | ||||||
21 | not the retailer has obtained a retailer's license pursuant to | ||||||
22 | Section 4g, shall keep complete and accurate records of tobacco | ||||||
23 | products held, purchased, sold, or otherwise disposed of, and | ||||||
24 | shall preserve and keep all invoices, bills of lading, sales | ||||||
25 | records, and copies of bills of sale, returns and other | ||||||
26 | pertinent papers and documents relating to the purchase, sale, |
| |||||||
| |||||||
1 | or disposition of tobacco products. Such records need not be | ||||||
2 | maintained on the licensed premises, but must be maintained in | ||||||
3 | the State of Illinois; however, if access is available | ||||||
4 | electronically, the records may be maintained out of state. | ||||||
5 | However, all original invoices or copies thereof covering | ||||||
6 | purchases of tobacco products must be retained on the licensed | ||||||
7 | premises for a period of 90 days after such purchase, unless | ||||||
8 | the Department has granted a waiver in response to a written | ||||||
9 | request in cases where records are kept at a central business | ||||||
10 | location within the State of Illinois or in cases where records | ||||||
11 | that are available electronically are maintained out of state. | ||||||
12 | The Department shall adopt rules regarding the eligibility for | ||||||
13 | a waiver, revocation of a waiver, and requirements and | ||||||
14 | standards for maintenance and accessibility of records located | ||||||
15 | at a central location out-of-State pursuant to a waiver | ||||||
16 | provided under this Section. | ||||||
17 | (c) Books, records, papers, and documents that are
required | ||||||
18 | by this Act to be kept shall, at all times during the usual | ||||||
19 | business
hours of the day, be subject to inspection by the | ||||||
20 | Department or its duly
authorized agents and employees. The | ||||||
21 | books, records, papers, and documents for
any period with | ||||||
22 | respect to which the Department is authorized to issue a notice
| ||||||
23 | of tax liability shall be preserved until the expiration of | ||||||
24 | that period.
| ||||||
25 | (Source: P.A. 98-1055, eff. 1-1-16; 99-192, eff. 1-1-16 .)
|
| |||||||
| |||||||
1 | (35 ILCS 143/10-35a new) | ||||||
2 | Sec. 10-35a. Failure to keep or produce books and records. | ||||||
3 | Any person who fails to keep books and records or fails to | ||||||
4 | produce books and records for inspection, as required by | ||||||
5 | Section 10-35, is liable to pay to the Department, for deposit | ||||||
6 | in the Tax Compliance and Administration Fund, a penalty of | ||||||
7 | $1,000 for the first failure to keep books and records or | ||||||
8 | failure to produce books and records for inspection, as | ||||||
9 | required by Section 10-35, and $3,000 for each subsequent | ||||||
10 | failure to keep books and records or failure to produce books | ||||||
11 | and records for inspection, as required by Section 10-35. The | ||||||
12 | Department may adopt rules to administer the penalties under | ||||||
13 | this Section. | ||||||
14 | (35 ILCS 143/10-37) | ||||||
15 | Sec. 10-37. Proof of payment of tax imposed by this Act. | ||||||
16 | Every licensed distributor of tobacco products in this State is | ||||||
17 | required to show proof of the tax having been paid as required | ||||||
18 | by this Act by displaying its Tobacco Products License number | ||||||
19 | on every sales invoice issued to a retailer in this State. No | ||||||
20 | retailer shall possess tobacco products without either a proper | ||||||
21 | invoice indicating that the tobacco products tax was paid by a | ||||||
22 | distributor for the tobacco products in the retailer's | ||||||
23 | possession or other proof that the tax was paid by the retailer | ||||||
24 | if it has purchased tobacco products on which tax has not been | ||||||
25 | paid as required by this Act. Failure to comply with the |
| |||||||
| |||||||
1 | provisions of this paragraph may be grounds for revocation of a | ||||||
2 | distributor's or retailer's license in accordance with Section | ||||||
3 | 10-25 of this Act or Section 6 of the Cigarette Tax Act. In | ||||||
4 | addition, the Department may impose a civil penalty not to | ||||||
5 | exceed $1,000 for the first violation and $3,000 for each | ||||||
6 | subsequent violation, which shall be deposited into the Tax | ||||||
7 | Compliance and Administration Fund.
| ||||||
8 | (Source: P.A. 98-1055, eff. 1-1-16 .) | ||||||
9 | (35 ILCS 143/10-38 new) | ||||||
10 | Sec. 10-38. Presumption for unlicensed distributors or | ||||||
11 | persons. Whenever any person obtains tobacco products from an | ||||||
12 | unlicensed in-state or out-of-state distributor or person, a | ||||||
13 | prima facie presumption shall arise that the tax imposed by | ||||||
14 | this Act on such tobacco products has not been paid in | ||||||
15 | violation of this Act. Invoices or other documents kept in the | ||||||
16 | normal course of business in the possession of a person | ||||||
17 | reflecting purchases of tobacco products from an unlicensed | ||||||
18 | in-state or out-of-state distributor or person or invoices or | ||||||
19 | other documents kept in the normal course of business obtained | ||||||
20 | by the Department from in-state or out-of-state distributors or | ||||||
21 | persons, are sufficient to raise the presumption that the tax | ||||||
22 | imposed by this Act has not been paid. If a presumption is | ||||||
23 | raised, the Department may assess tax, penalty, and interest on | ||||||
24 | the tobacco products. In addition, any person who violates this | ||||||
25 | Section is liable to pay to the Department, for deposit in the |
| |||||||
| |||||||
1 | Tax Compliance and Administration Fund, a penalty of $1,000 for | ||||||
2 | the first violation and $3,000 for any subsequent violation. | ||||||
3 | The Department may adopt rules to administer the penalties | ||||||
4 | under this Section.
| ||||||
5 | (35 ILCS 143/10-40)
| ||||||
6 | Sec. 10-40. Invoices. Every distributor or other person who | ||||||
7 | purchases tobacco products for resale
for shipment into | ||||||
8 | Illinois from a point outside Illinois shall procure invoices
| ||||||
9 | in duplicate covering each shipment and shall make the invoices | ||||||
10 | available for inspection upon demand by a duly authorized | ||||||
11 | employee of the Department, and shall , if the Department so
| ||||||
12 | requires, furnish one copy of each invoice to the Department at | ||||||
13 | the time
of filing the return required by this Act.
| ||||||
14 | (Source: P.A. 89-21, eff. 6-6-95.)
| ||||||
15 | (35 ILCS 143/10-50)
| ||||||
16 | Sec. 10-50. Violations and penalties. When the amount due | ||||||
17 | is under $300,
any distributor who fails to file a return, | ||||||
18 | willfully fails or refuses to
make any payment to the | ||||||
19 | Department of the tax imposed by this Act, or files
a | ||||||
20 | fraudulent return, or any officer or agent of a corporation | ||||||
21 | engaged in the
business of distributing tobacco products to | ||||||
22 | retailers and consumers
located in this State who signs a | ||||||
23 | fraudulent
return filed on behalf of the corporation, or any | ||||||
24 | accountant or other agent
who knowingly enters false |
| |||||||
| |||||||
1 | information on the return of any taxpayer under this
Act is | ||||||
2 | guilty of a Class 4 felony.
| ||||||
3 | Any person who violates any provision of Section 10-20, | ||||||
4 | 10-21, or 10-22 of this Act, fails
to keep books and records as | ||||||
5 | required under this Act, or willfully violates a
rule or | ||||||
6 | regulation of the Department for the administration and | ||||||
7 | enforcement of
this Act is guilty of a Class 4 felony. A person | ||||||
8 | commits a separate offense on
each day that he or she engages | ||||||
9 | in business in violation of Section 10-20, 10-21, or 10-22 of
| ||||||
10 | this Act. If a person fails to produce the books and records | ||||||
11 | for inspection by the Department upon request, a prima facie | ||||||
12 | presumption shall arise that the person has failed to keep | ||||||
13 | books and records as required under this Act. A person who is | ||||||
14 | unable to rebut this presumption is in violation of this Act | ||||||
15 | and is subject to the penalties provided in this Section.
| ||||||
16 | When the amount due is under $300, any person who accepts | ||||||
17 | money that is due
to the Department under this Act from a | ||||||
18 | taxpayer for the purpose of acting as
the taxpayer's agent to | ||||||
19 | make the payment to the Department, but who fails to
remit the | ||||||
20 | payment to the Department when due, is guilty of a Class 4 | ||||||
21 | felony.
| ||||||
22 | Any person who violates any provision of Sections 10-20, | ||||||
23 | 10-21 and 10-22 of this Act, fails to keep books and records as | ||||||
24 | required under this Act, or willfully violates a rule or | ||||||
25 | regulation of the Department for the administration and | ||||||
26 | enforcement of this Act is guilty of a business offense and may |
| |||||||
| |||||||
1 | be fined up to $5,000. If a person fails to produce books and | ||||||
2 | records for inspection by the Department upon request, a prima | ||||||
3 | facie presumption shall arise that the person has failed to | ||||||
4 | keep books and records as required under this Act. A person who | ||||||
5 | is unable to rebut this presumption is in violation of this Act | ||||||
6 | and is subject to the penalties provided in this Section. A | ||||||
7 | person commits a separate offense on each day that he or she | ||||||
8 | engages in business in violation of Sections 10-20, 10-21 and | ||||||
9 | 10-22 of this Act. | ||||||
10 | When the amount due is $300 or more, any distributor who | ||||||
11 | files,
or causes to be filed, a fraudulent return, or any | ||||||
12 | officer or agent of a
corporation engaged in the business of | ||||||
13 | distributing tobacco products
to retailers and consumers | ||||||
14 | located in this State who files or causes to be
filed or signs | ||||||
15 | or causes
to be signed a fraudulent return filed on behalf of | ||||||
16 | the corporation, or
any accountant or other agent who knowingly | ||||||
17 | enters false information on
the return of any taxpayer under | ||||||
18 | this Act is guilty of a Class 3 felony.
| ||||||
19 | When the amount due is $300 or more, any person engaged in | ||||||
20 | the business
of distributing tobacco products to retailers and | ||||||
21 | consumers located in this
State who fails to file a return,
| ||||||
22 | willfully fails or refuses to make any payment to the | ||||||
23 | Department of the tax
imposed by this Act, or accepts money | ||||||
24 | that is due to the Department under
this Act from a taxpayer | ||||||
25 | for the purpose of acting as the taxpayer's agent to
make | ||||||
26 | payment to the Department but fails to remit such payment to |
| |||||||
| |||||||
1 | the
Department when due is guilty of a Class 3 felony.
| ||||||
2 | When the amount due is under $300, any retailer who fails | ||||||
3 | to file a return, willfully fails or refuses to make any | ||||||
4 | payment to the Department of the tax imposed by this Act, or | ||||||
5 | files a fraudulent return, or any officer or agent of a | ||||||
6 | corporation engaged in the retail business of selling tobacco | ||||||
7 | products to purchasers of tobacco products for use and | ||||||
8 | consumption located in this State who signs a fraudulent return | ||||||
9 | filed on behalf of the corporation, or any accountant or other | ||||||
10 | agent who knowingly enters false information on the return of | ||||||
11 | any taxpayer under this Act is guilty of a Class A misdemeanor | ||||||
12 | for a first offense and a Class 4 felony for each subsequent | ||||||
13 | offense. | ||||||
14 | When the amount due is $300 or more, any retailer who fails | ||||||
15 | to file a return, willfully fails or refuses to make any | ||||||
16 | payment to the Department of the tax imposed by this Act, or | ||||||
17 | files a fraudulent return, or any officer or agent of a | ||||||
18 | corporation engaged in the retail business of selling tobacco | ||||||
19 | products to purchasers of tobacco products for use and | ||||||
20 | consumption located in this State who signs a fraudulent return | ||||||
21 | filed on behalf of the corporation, or any accountant or other | ||||||
22 | agent who knowingly enters false information on the return of | ||||||
23 | any taxpayer under this Act is guilty of a Class 4 felony. | ||||||
24 | Any person whose principal place of business is in this | ||||||
25 | State and
who is charged with a violation under this Section | ||||||
26 | shall be
tried in the county where his or her principal place |
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| |||||||
1 | of business is
located unless he or she asserts a right to be | ||||||
2 | tried in another venue.
If the taxpayer does not have his or | ||||||
3 | her principal place of business
in this State, however, the | ||||||
4 | hearing must be held in Sangamon County unless
the taxpayer | ||||||
5 | asserts a right to be tried in another venue.
| ||||||
6 | Any taxpayer or agent of a taxpayer who with the intent to | ||||||
7 | defraud
purports to make a payment due to the Department by | ||||||
8 | issuing or delivering a
check or other order upon a real or | ||||||
9 | fictitious depository for the payment
of money, knowing that it | ||||||
10 | will not be paid by the depository, is
guilty of a deceptive | ||||||
11 | practice in violation of Section 17-1 of the Criminal
Code of | ||||||
12 | 2012.
| ||||||
13 | A prosecution for a violation described in this Section may | ||||||
14 | be commenced
within 3 years after the commission of the act | ||||||
15 | constituting the violation.
| ||||||
16 | (Source: P.A. 100-201, eff. 8-18-17.)
| ||||||
17 | (35 ILCS 143/10-36 rep.) | ||||||
18 | Section 40. The Tobacco Products Tax Act of 1995 is amended | ||||||
19 | by repealing Section 10-36.
| ||||||
20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law.".
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