Sen. Robert F. Martwick

Filed: 2/7/2022

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3661

2    AMENDMENT NO. ______. Amend Senate Bill 3661 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1having a license so to do or after such a license has been
2revoked, constitutes a separate offense.
3    2. Any person who acts as a motor carrier without having a
4valid motor fuel use tax license, issued by the Department or
5by a member jurisdiction under the provisions of the
6International Fuel Tax Agreement, or a valid single trip
7permit is guilty of a Class A misdemeanor for a first offense
8and is guilty of a Class 4 felony for each subsequent offense.
9Any person (i) who fails or refuses to make payment to the
10Department as provided in Section 13a.1 of this Act or in the
11International Fuel Tax Agreement referenced in Section 14a, or
12(ii) who fails or refuses to make the quarterly return as
13provided in Section 13a.3 is guilty of a Class 4 felony; and
14for each subsequent offense, such person is guilty of a Class 3
15felony.
16    3. In case such person acting as a distributor, receiver,
17supplier, or motor carrier is a corporation, then the officer
18or officers, agent or agents, employee or employees, of such
19corporation responsible for any act of such corporation, or
20failure of such corporation to act, which acts or failure to
21act constitutes a violation of any of the provisions of this
22Act as enumerated in paragraphs 1 and 2 of this Section, shall
23be punished by such fine or imprisonment, or by both such fine
24and imprisonment as provided in those paragraphs.
25    3.5. Any person who knowingly enters false information on
26any supporting documentation required to be kept by Section 6

 

 

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1or 6a of this Act is guilty of a Class 3 felony.
2    3.7. Any person who knowingly attempts in any manner to
3evade or defeat any tax imposed by this Act or the payment of
4any tax imposed by this Act is guilty of a Class 2 felony.
5    4. Any person who refuses, upon demand, to submit for
6inspection, books and records, or who fails or refuses to keep
7books and records in violation of Section 12 of this Act, or
8any distributor, receiver, or supplier who violates any
9reasonable rule or regulation adopted by the Department for
10the enforcement of this Act is guilty of a Class A misdemeanor.
11Any person who acts as a blender in violation of Section 3 of
12this Act or who having transported reportable motor fuel
13within Section 7b of this Act fails to make the return required
14by that Section, is guilty of a Class 4 felony.
15    5. Any person licensed under Section 13a.4, 13a.5, or the
16International Fuel Tax Agreement who: (a) fails or refuses to
17keep records and books, as provided in Section 13a.2 or as
18required by the terms of the International Fuel Tax Agreement,
19(b) refuses upon demand by the Department to submit for
20inspection and examination the records required by Section
2113a.2 of this Act or by the terms of the International Fuel Tax
22Agreement, or (c) violates any reasonable rule or regulation
23adopted by the Department for the enforcement of this Act, is
24guilty of a Class A misdemeanor.
25    6. Any person who makes any false return or report to the
26Department as to any material fact required by Sections 2b, 5,

 

 

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15a, 7, 13, or 13a.3 of this Act or by the International Fuel
2Tax Agreement is guilty of a Class 2 felony.
3    7. A prosecution for any violation of this Section may be
4commenced anytime within 5 years of the commission of that
5violation. A prosecution for tax evasion as set forth in
6paragraph 3.7 of this Section may be prosecuted any time
7within 5 years of the commission of the last act in furtherance
8of evasion. The running of the period of limitations under
9this Section shall be suspended while any proceeding or appeal
10from any proceeding relating to the quashing or enforcement of
11any grand jury or administrative subpoena issued in connection
12with an investigation of the violation of any provision of
13this Act is pending.
14    8. Any person who provides false documentation required by
15any Section of this Act is guilty of a Class 4 felony.
16    9. Any person filing a fraudulent application or order
17form under any provision of this Act is guilty of a Class A
18misdemeanor. For each subsequent offense, the person is guilty
19of a Class 4 felony.
20    10. Any person who acts as a motor carrier and who fails to
21carry a manifest as provided in Section 5.5 is guilty of a
22Class A misdemeanor. For each subsequent offense, the person
23is guilty of a Class 4 felony.
24    11. Any person who knowingly sells or attempts to sell
25dyed diesel fuel for highway use or for use by
26recreational-type watercraft on the waters of this State is

 

 

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

 

 

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1    Second and each occurrence thereafter..............$5,000
2    16. Any licensed motor fuel distributor or licensed
3supplier who sells or attempts to sell dyed diesel fuel for
4highway use or for use by recreational-type watercraft on the
5waters of this State shall pay the following penalty:
6    First occurrence...................................$1,000
7    Second and each occurrence thereafter..............$5,000
8    17. Any person who knowingly sells or distributes dyed
9diesel fuel without the notice required by Section 4e is
10guilty of a petty offense. For each subsequent offense, the
11person is guilty of a Class A misdemeanor.
12    18. Any person who knowingly owns, operates, or controls
13any container, storage tank, or facility used to store or
14distribute dyed diesel fuel without the notice required by
15Section 4f is guilty of a petty offense. For each subsequent
16offense the person is guilty of a Class A misdemeanor.
17    For purposes of this Section, dyed diesel fuel means any
18dyed diesel fuel whether or not dyed pursuant to Section 4d of
19this Law.
20    Any person aggrieved by any action of the Department under
21item 13, 14, 15, or 16 of this Section may protest the action
22by making a written request for a hearing within 60 days of the
23original action. If the hearing is not requested in writing
24within 60 days, the original action is final.
25    All penalties received under items 13, 14, 15, and 16 of
26this Section shall be deposited into the Tax Compliance and

 

 

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1Administration Fund.
2(Source: P.A. 96-1384, eff. 7-29-10.)
 
3    (35 ILCS 505/7b rep.)
4    Section 10. The Motor Fuel Tax Law is amended by repealing
5Section 7b.".