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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Motor Fuel Tax Law is amended by changing
5Section 15 as follows:
 
6    (35 ILCS 505/15)  (from Ch. 120, par. 431)
7    Sec. 15. 1. Any person who knowingly acts as a distributor
8of motor fuel or supplier of special fuel, or receiver of fuel
9without having a license so to do, or who knowingly fails or
10refuses to file a return with the Department as provided in
11Section 2b, Section 5, or Section 5a of this Act, or who
12knowingly fails or refuses to make payment to the Department
13as provided either in Section 2b, Section 6, Section 6a, or
14Section 7 of this Act, shall be guilty of a Class 3 felony.
15Each day any person knowingly acts as a distributor of motor
16fuel, supplier of special fuel, or receiver of fuel without
17having a license so to do or after such a license has been
18revoked, constitutes a separate offense.
19    2. Any person who acts as a motor carrier without having a
20valid motor fuel use tax license, issued by the Department or
21by a member jurisdiction under the provisions of the
22International Fuel Tax Agreement, or a valid single trip
23permit is guilty of a Class A misdemeanor for a first offense

 

 

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1and is guilty of a Class 4 felony for each subsequent offense.
2Any person (i) who fails or refuses to make payment to the
3Department as provided in Section 13a.1 of this Act or in the
4International Fuel Tax Agreement referenced in Section 14a, or
5(ii) who fails or refuses to make the quarterly return as
6provided in Section 13a.3 is guilty of a Class 4 felony; and
7for each subsequent offense, such person is guilty of a Class 3
8felony.
9    3. In case such person acting as a distributor, receiver,
10supplier, or motor carrier is a corporation, then the officer
11or officers, agent or agents, employee or employees, of such
12corporation responsible for any act of such corporation, or
13failure of such corporation to act, which acts or failure to
14act constitutes a violation of any of the provisions of this
15Act as enumerated in paragraphs 1 and 2 of this Section, shall
16be punished by such fine or imprisonment, or by both such fine
17and imprisonment as provided in those paragraphs.
18    3.5. Any person who knowingly enters false information on
19any supporting documentation required to be kept by Section 6
20or 6a of this Act is guilty of a Class 3 felony.
21    3.7. Any person who knowingly attempts in any manner to
22evade or defeat any tax imposed by this Act or the payment of
23any tax imposed by this Act is guilty of a Class 2 felony.
24    4. Any person who refuses, upon demand, to submit for
25inspection, books and records, or who fails or refuses to keep
26books and records in violation of Section 12 of this Act, or

 

 

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1any distributor, receiver, or supplier who violates any
2reasonable rule or regulation adopted by the Department for
3the enforcement of this Act is guilty of a Class A misdemeanor.
4Any person who acts as a blender in violation of Section 3 of
5this Act or who having transported reportable motor fuel
6within Section 7b of this Act fails to make the return required
7by that Section, is guilty of a Class 4 felony.
8    5. Any person licensed under Section 13a.4, 13a.5, or the
9International Fuel Tax Agreement who: (a) fails or refuses to
10keep records and books, as provided in Section 13a.2 or as
11required by the terms of the International Fuel Tax Agreement,
12(b) refuses upon demand by the Department to submit for
13inspection and examination the records required by Section
1413a.2 of this Act or by the terms of the International Fuel Tax
15Agreement, or (c) violates any reasonable rule or regulation
16adopted by the Department for the enforcement of this Act, is
17guilty of a Class A misdemeanor.
18    6. Any person who makes any false return or report to the
19Department as to any material fact required by Sections 2b, 5,
205a, 7, 13, or 13a.3 of this Act or by the International Fuel
21Tax Agreement is guilty of a Class 2 felony.
22    7. A prosecution for any violation of this Section may be
23commenced anytime within 5 years of the commission of that
24violation. A prosecution for tax evasion as set forth in
25paragraph 3.7 of this Section may be prosecuted any time
26within 5 years of the commission of the last act in furtherance

 

 

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1of evasion. The running of the period of limitations under
2this Section shall be suspended while any proceeding or appeal
3from any proceeding relating to the quashing or enforcement of
4any grand jury or administrative subpoena issued in connection
5with an investigation of the violation of any provision of
6this Act is pending.
7    8. Any person who provides false documentation required by
8any Section of this Act is guilty of a Class 4 felony.
9    9. Any person filing a fraudulent application or order
10form under any provision of this Act is guilty of a Class A
11misdemeanor. For each subsequent offense, the person is guilty
12of a Class 4 felony.
13    10. Any person who acts as a motor carrier and who fails to
14carry a manifest as provided in Section 5.5 is guilty of a
15Class A misdemeanor. For each subsequent offense, the person
16is guilty of a Class 4 felony.
17    11. Any person who knowingly sells or attempts to sell
18dyed diesel fuel for highway use or for use by
19recreational-type watercraft on the waters of this State is
20guilty of a Class 4 felony. For each subsequent offense, the
21person is guilty of a Class 2 felony.
22    12. Any person who knowingly possesses dyed diesel fuel
23for highway use or for use by recreational-type watercraft on
24the waters of this State is guilty of a Class A misdemeanor.
25For each subsequent offense, the person is guilty of a Class 4
26felony.

 

 

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1    13. Any person who sells or transports dyed diesel fuel
2without the notice required by Section 4e shall pay the
3following penalty:
4    First occurrence....................................$ 500
5    Second and each occurrence thereafter..............$1,000
6    14. Any person who owns, operates, or controls any
7container, storage tank, or facility used to store or
8distribute dyed diesel fuel without the notice required by
9Section 4f shall pay the following penalty:
10    First occurrence....................................$ 500
11    Second and each occurrence thereafter..............$1,000
12    15. If a motor vehicle required to be registered for
13highway purposes is found to have dyed diesel fuel within the
14ordinary fuel tanks attached to the motor vehicle or if a
15recreational-type watercraft on the waters of this State is
16found to have dyed diesel fuel within the ordinary fuel tanks
17attached to the watercraft, the operator shall pay the
18following penalty:
19    First occurrence...................................$1,000
20    Second and each occurrence thereafter..............$5,000
21    16. Any licensed motor fuel distributor or licensed
22supplier who sells or attempts to sell dyed diesel fuel for
23highway use or for use by recreational-type watercraft on the
24waters of this State shall pay the following penalty:
25    First occurrence...................................$1,000
26    Second and each occurrence thereafter..............$5,000

 

 

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1    17. Any person who knowingly sells or distributes dyed
2diesel fuel without the notice required by Section 4e is
3guilty of a petty offense. For each subsequent offense, the
4person is guilty of a Class A misdemeanor.
5    18. Any person who knowingly owns, operates, or controls
6any container, storage tank, or facility used to store or
7distribute dyed diesel fuel without the notice required by
8Section 4f is guilty of a petty offense. For each subsequent
9offense the person is guilty of a Class A misdemeanor.
10    For purposes of this Section, dyed diesel fuel means any
11dyed diesel fuel whether or not dyed pursuant to Section 4d of
12this Law.
13    Any person aggrieved by any action of the Department under
14item 13, 14, 15, or 16 of this Section may protest the action
15by making a written request for a hearing within 60 days of the
16original action. If the hearing is not requested in writing
17within 60 days, the original action is final.
18    All penalties received under items 13, 14, 15, and 16 of
19this Section shall be deposited into the Tax Compliance and
20Administration Fund.
21(Source: P.A. 96-1384, eff. 7-29-10.)
 
22    (35 ILCS 505/7b rep.)
23    Section 10. The Motor Fuel Tax Law is amended by repealing
24Section 7b.