Full Text of HB0049 98th General Assembly
HB0049ham001 98TH GENERAL ASSEMBLY | Rep. Jack D. Franks Filed: 3/19/2013
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| 1 | | AMENDMENT TO HOUSE BILL 49
| 2 | | AMENDMENT NO. ______. Amend House Bill 49 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Use Tax Act is amended by changing Section | 5 | | 14 as follows:
| 6 | | (35 ILCS 105/14) (from Ch. 120, par. 439.14)
| 7 | | Sec. 14.
When the amount due is under $300, any person | 8 | | subject to
the provisions hereof who fails to file a
return, or | 9 | | who violates any other provision of Section 9 or Section 10 | 10 | | hereof,
or who fails to keep books and records as required | 11 | | herein, or who files a
fraudulent return, or who wilfully | 12 | | violates any rule or regulation of the
Department for the | 13 | | administration and enforcement of the provisions hereof,
or any | 14 | | officer or agent of a corporation or manager, member, or agent | 15 | | of a
limited liability company subject hereto who signs a | 16 | | fraudulent return filed on
behalf of such corporation or |
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| 1 | | limited liability company, or any accountant or
other agent who | 2 | | knowingly enters false information on the return of any
| 3 | | taxpayer under this Act, or any person who violates any of the | 4 | | provisions
of Sections 3, 5 or 7 hereof, or any purchaser who | 5 | | obtains a registration
number or resale number from the | 6 | | Department through misrepresentation, or
who represents to a | 7 | | seller that such purchaser has a registration number or
a | 8 | | resale number from the Department when he knows that he does | 9 | | not, or who
uses his registration number or resale number to | 10 | | make a seller believe that
he is buying tangible personal | 11 | | property for resale when such purchaser in
fact knows that this | 12 | | is not the case, is guilty of a Class 4 felony.
| 13 | | Any person who violates any provision of Section 6 hereof, | 14 | | or who
engages in the business of selling tangible personal | 15 | | property at retail
after his Certificate of Registration under | 16 | | this Act has been revoked in
accordance with Section 12 of this | 17 | | Act, is guilty of a Class 4 felony.
Each day any such person is | 18 | | engaged in business in violation of Section 6,
or after his | 19 | | Certificate of Registration under this Act has been revoked,
| 20 | | constitutes a separate offense.
| 21 | | When the amount due is under $300, any person who accepts | 22 | | money that
is due to the Department under this Act from a | 23 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 24 | | make the payment to the Department, but who
fails to remit such | 25 | | payment to the Department when due is guilty of a Class 4
| 26 | | felony.
Any such person who purports to make such payment by |
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| 1 | | issuing or delivering
a check or other order upon a real or | 2 | | fictitious depository for the payment
of money, knowing that it | 3 | | will not be paid by the depository, shall be guilty
of a | 4 | | deceptive practice in violation of Section 17-1 of the Criminal | 5 | | Code
of 2012.
| 6 | | When the amount due is $300 or more any person subject to | 7 | | the provisions
hereof who fails to file a return or who | 8 | | violates any other provision of
Section 9 or Section 10 hereof | 9 | | or who fails to keep books and records as
required herein or | 10 | | who files a fraudulent return, or who wilfully violates
any | 11 | | rule or regulation of the Department for the administration and
| 12 | | enforcement of the provisions hereof, or any officer or agent | 13 | | of a
corporation or manager, member, or agent of a limited | 14 | | liability company
subject hereto who signs a fraudulent return | 15 | | filed on behalf of
such corporation or limited liability | 16 | | company, or any accountant or other
agent who knowingly enters | 17 | | false information on the return of any taxpayer
under this Act | 18 | | or any person who violates any of the provisions of Sections 3,
| 19 | | 5 or 7 hereof or any purchaser who obtains a registration | 20 | | number or resale
number from the Department through | 21 | | misrepresentation, or who represents to a
seller that such | 22 | | purchaser has a registration number or a resale number from
the | 23 | | Department when he knows that he does not or who uses his | 24 | | registration
number or resale number to make a seller believe | 25 | | that he is buying tangible
personal property for resale when | 26 | | such purchaser in fact knows that this is not
the case, is |
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| 1 | | guilty of a Class 3 felony.
| 2 | | When the amount due is $300 or more any person who accepts | 3 | | money that is
due to the Department under this Act from a | 4 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 5 | | make the payment to the Department, but who
fails to remit such | 6 | | payment to the Department when due is guilty of a Class
3 | 7 | | felony. Any such person who purports to make such payment 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
shall be guilty of a | 11 | | deceptive practice in violation of Section 17-1 of the
Criminal | 12 | | Code of 2012.
| 13 | | Any seller who collects or attempts to collect use tax | 14 | | measured by
receipts which such seller knows are not subject to | 15 | | use tax, or any seller
who knowingly over-collects or attempts | 16 | | to over-collect use tax in a
transaction which is subject to | 17 | | the tax that is imposed by this Act, shall
be guilty of a Class | 18 | | 4 felony for each such offense. This paragraph
does not apply | 19 | | to an amount collected by the seller as use tax on receipts
| 20 | | which are subject to tax under this Act as long as such | 21 | | collection is made
in compliance with the tax collection | 22 | | brackets prescribed by the Department
in its Rules and | 23 | | Regulations.
| 24 | | Any taxpayer or agent of a taxpayer who with the intent to | 25 | | defraud
purports to make a payment due to the Department by | 26 | | issuing or delivering a
check or other order upon a real or |
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| 1 | | fictitious depository for the payment
of money, knowing that it | 2 | | will not be paid by the depository, shall be
guilty of a | 3 | | deceptive practice in violation of Section 17-1 of the Criminal
| 4 | | Code of 2012.
| 5 | | Any person who knowingly sells, purchases, installs, | 6 | | transfers, possesses, uses, or accesses any automated sales | 7 | | device, zapper, or phantom-ware in this State is guilty of a | 8 | | Class 3 felony. | 9 | | For the purposes of this Section: | 10 | | "Automated sales suppression device" or "zapper" means a | 11 | | software program that falsifies the electronic records of an | 12 | | electronic cash register or other point-of-sale system, | 13 | | including, but not limited to, transaction data and transaction | 14 | | reports. The term includes the software program, any device | 15 | | that carries the software program, or an Internet link to the | 16 | | software program. | 17 | | "Phantom-ware" means a hidden programming option embedded | 18 | | in the operating system of an electronic cash register or | 19 | | hardwired into an electronic cash register that can be used to | 20 | | create a second set of records or that can eliminate or | 21 | | manipulate transaction records in an electronic cash register. | 22 | | "Electronic cash register" means a device that keeps a | 23 | | register or supporting documents through the use of an | 24 | | electronic device or computer system designed to record | 25 | | transaction data for the purpose of computing, compiling, or | 26 | | processing retail sales transaction data in any manner. |
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| 1 | | "Transaction data" includes: items purchased by a | 2 | | customer; the price of each item; a taxability determination | 3 | | for each item; a segregated tax amount for each taxed item; the | 4 | | amount of cash or credit tendered; the net amount returned to | 5 | | the customer in change; the date and time of the purchase; the | 6 | | name, address, and identification number of the vendor; and the | 7 | | receipt or invoice number of the transaction. | 8 | | "Transaction report" means a report that documents, | 9 | | without limitation, the sales, taxes, or fees collected, media | 10 | | totals, and discount voids at an electronic cash register and | 11 | | that is printed on a cash register tape and the end of a day or | 12 | | shift, or a report that documents every action at an electronic | 13 | | cash register and is stored electronically. | 14 | | A prosecution for any act in violation of this Section may | 15 | | be commenced
at any time within 3 years of the commission of | 16 | | that Act.
| 17 | | This Section does not apply if the violation in a | 18 | | particular case also
constitutes a criminal violation of the | 19 | | Retailers' Occupation Tax Act.
| 20 | | (Source: P.A. 97-1150, eff. 1-25-13.)
| 21 | | Section 10. The Service Use Tax Act is amended by changing | 22 | | Section 15 as follows:
| 23 | | (35 ILCS 110/15) (from Ch. 120, par. 439.45)
| 24 | | Sec. 15.
When the amount due is under $300, any person |
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| 1 | | subject to
the provisions hereof who fails to file a
return, or | 2 | | who violates any other provision of Section 9 or Section 10 | 3 | | hereof,
or who fails to keep books and records as required | 4 | | herein, or who files a
fraudulent return, or who wilfully | 5 | | violates any Rule or Regulation of the
Department for the | 6 | | administration and enforcement of the provisions hereof,
or any | 7 | | officer or agent of a corporation, or manager, member, or agent | 8 | | of a
limited liability company, subject hereto who signs a | 9 | | fraudulent return filed
on behalf of such corporation or | 10 | | limited liability company, or any accountant
or other agent who | 11 | | knowingly enters false information on the return of any
| 12 | | taxpayer under this Act, or any person who violates any of the | 13 | | provisions
of Sections 3 and 5 hereof, or any purchaser who | 14 | | obtains a registration
number or resale number from the | 15 | | Department through misrepresentation, or
who represents to a | 16 | | seller that such purchaser has a registration number or
a | 17 | | resale number from the Department when he knows that he does | 18 | | not, or who
uses his registration number or resale number to | 19 | | make a seller believe that
he is buying tangible personal | 20 | | property for resale when such purchaser in
fact knows that this | 21 | | is not the case, is guilty of a Class 4 felony.
| 22 | | Any person who violates any provision of Section 6 hereof, | 23 | | or who
engages in the business of making sales of service after | 24 | | his Certificate of
Registration under this Act has been revoked | 25 | | in accordance with Section 12
of this Act, is guilty of a Class | 26 | | 4 felony. Each day any such person
is engaged in business in |
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| 1 | | violation of Section 6, or after his Certificate of
| 2 | | Registration under this Act has been revoked, constitutes a | 3 | | separate offense.
| 4 | | When the amount due is under $300, any person who accepts | 5 | | money that
is due to the Department under this Act from a | 6 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 7 | | make the payment to the Department, but who
fails to remit such | 8 | | payment to the Department when due is guilty of a Class 4
| 9 | | felony. Any such person who purports to make such payment by | 10 | | issuing or
delivering a check or other order upon a real or | 11 | | fictitious depository for the
payment of money, knowing that it | 12 | | will not be paid by the depository, shall be
guilty of a | 13 | | deceptive practice in violation of Section 17-1 of the Criminal
| 14 | | Code of 2012.
| 15 | | When the amount due is $300 or more, any person subject to | 16 | | the
provisions hereof who fails to file a return, or who | 17 | | violates any other
provision of Section 9 or Section 10 hereof, | 18 | | or who fails to keep books and
records as required herein or | 19 | | who files a fraudulent return, or who
willfully violates any | 20 | | rule or regulation of the Department for the
administration and | 21 | | enforcement of the provisions hereof, or any officer or
agent | 22 | | of a corporation, or manager, member, or agent of a limited | 23 | | liability
company, subject hereto who signs a fraudulent return | 24 | | filed on behalf of such
corporation or limited liability | 25 | | company, or any accountant or other agent who
knowingly enters | 26 | | false information on the return of any taxpayer under this
Act, |
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| 1 | | or any person who violates any of the provisions of Sections 3 | 2 | | and 5
hereof, or any purchaser who obtains a registration | 3 | | number or resale number
from the Department through | 4 | | misrepresentation, or who represents to a
seller that such | 5 | | purchaser has a registration number or a resale number
from the | 6 | | Department when he knows that he does not, or who uses his
| 7 | | registration number or resale number to make a seller believe | 8 | | that he is buying tangible personal property for resale when | 9 | | such purchaser in
fact knows that this is not the case, is | 10 | | guilty of a Class 3 felony.
| 11 | | When the amount due is $300 or more, any person who accepts | 12 | | money that is
due to the Department under this Act from a | 13 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 14 | | make the payment to the Department, but
who fails to remit such | 15 | | payment to the Department when due is guilty of a
Class 3 | 16 | | felony. Any such person who purports to make such payment by
| 17 | | issuing or delivering a check or other order upon a real or | 18 | | fictitious
depository for the payment of money, knowing that it | 19 | | will not be paid by
the depository, shall be guilty of a | 20 | | deceptive practice in violation of
Section 17-1 of the Criminal | 21 | | Code of 2012.
| 22 | | Any serviceman who collects or attempts to collect Service | 23 | | Use Tax
measured by receipts or selling prices which such | 24 | | serviceman knows are not
subject to Service Use Tax, or any | 25 | | serviceman who knowingly over-collects
or attempts to | 26 | | over-collect Service Use Tax in a transaction which is
subject |
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| 1 | | to the tax that is imposed by this Act, shall be guilty of a
| 2 | | Class 4 felony for each offense. This paragraph does not apply | 3 | | to an amount
collected by the serviceman as Service Use Tax on | 4 | | receipts or selling prices
which are subject to tax under this | 5 | | Act as long as such collection is made
in compliance with the | 6 | | tax collection brackets prescribed by the Department
in its | 7 | | Rules and Regulations.
| 8 | | Any taxpayer or agent of a taxpayer who with the intent to | 9 | | defraud
purports to make a payment due to the Department by | 10 | | issuing or delivering a
check or other order upon a real or | 11 | | fictitious depository for the payment
of money, knowing that it | 12 | | will not be paid by the depository, shall be
guilty of a | 13 | | deceptive practice in violation of Section 17-1 of the Criminal
| 14 | | Code of 2012.
| 15 | | Any person who knowingly sells, purchases, installs, | 16 | | transfers, possesses, uses, or accesses any automated sales | 17 | | device, zapper, or phantom-ware in this State is guilty of a | 18 | | Class 3 felony. | 19 | | For the purposes of this Section: | 20 | | "Automated sales suppression device" or "zapper" means a | 21 | | software program that falsifies the electronic records of an | 22 | | electronic cash register or other point-of-sale system, | 23 | | including, but not limited to, transaction data and transaction | 24 | | reports. The term includes the software program, any device | 25 | | that carries the software program, or an Internet link to the | 26 | | software program. |
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| 1 | | "Phantom-ware" means a hidden programming option embedded | 2 | | in the operating system of an electronic cash register or | 3 | | hardwired into an electronic cash register that can be used to | 4 | | create a second set of records or that can eliminate or | 5 | | manipulate transaction records in an electronic cash register. | 6 | | "Electronic cash register" means a device that keeps a | 7 | | register or supporting documents through the use of an | 8 | | electronic device or computer system designed to record | 9 | | transaction data for the purpose of computing, compiling, or | 10 | | processing retail sales transaction data in any manner. | 11 | | "Transaction data" includes: items purchased by a | 12 | | customer; the price of each item; a taxability determination | 13 | | for each item; a segregated tax amount for each taxed item; the | 14 | | amount of cash or credit tendered; the net amount returned to | 15 | | the customer in change; the date and time of the purchase; the | 16 | | name, address, and identification number of the vendor; and the | 17 | | receipt or invoice number of the transaction. | 18 | | "Transaction report" means a report that documents, | 19 | | without limitation, the sales, taxes, or fees collected, media | 20 | | totals, and discount voids at an electronic cash register and | 21 | | that is printed on a cash register tape and the end of a day or | 22 | | shift, or a report that documents every action at an electronic | 23 | | cash register and is stored electronically. | 24 | | A prosecution for any Act in violation of this Section may | 25 | | be commenced
at any time within 3 years of the commission of | 26 | | that Act.
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| 1 | | This Section does not apply if the violation in a | 2 | | particular case also
constitutes a criminal violation of the | 3 | | Retailers' Occupation Tax Act, the
Use Tax Act or the Service | 4 | | Occupation Tax Act.
| 5 | | (Source: P.A. 97-1150, eff. 1-25-13.)
| 6 | | Section 15. The Service Occupation Tax Act is amended by | 7 | | changing Section 15 as follows:
| 8 | | (35 ILCS 115/15) (from Ch. 120, par. 439.115)
| 9 | | Sec. 15.
When the amount due is under $300, any person | 10 | | subject to the
provisions hereof who fails to file a return, or | 11 | | who violates any other
provision of Section 9 or Section 10 | 12 | | hereof, or who fails to keep books and
records as required | 13 | | herein, or who files a fraudulent return, or who wilfully
| 14 | | violates any Rule or Regulation of the Department for the | 15 | | administration and
enforcement of the provisions hereof, or any | 16 | | officer or agent of a corporation,
or manager, member, or agent | 17 | | of a limited liability company, subject hereto who
signs a | 18 | | fraudulent return filed on behalf of such corporation or | 19 | | limited
liability company, or any accountant or other agent who | 20 | | knowingly enters false
information on the return of any | 21 | | taxpayer under this Act, or any person who
violates any of the | 22 | | provisions of Sections 3, 5 or 7 hereof, or any purchaser
who | 23 | | obtains a registration number or resale number from the | 24 | | Department through
misrepresentation, or who represents to a |
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| 1 | | seller that such purchaser has a
registration number or a | 2 | | resale number from the Department when he knows that
he does | 3 | | not, or who uses his registration number or resale number to | 4 | | make a
seller believe that he is buying tangible personal | 5 | | property for resale when
such purchaser in fact knows that this | 6 | | is not the case, is guilty of a Class 4
felony.
| 7 | | Any person who violates any provision of Section 6 hereof, | 8 | | or who
engages in the business of making sales of service after | 9 | | his Certificate of
Registration under this Act has been revoked | 10 | | in accordance with Section 12
of this Act, is guilty of a Class | 11 | | 4 felony. Each day any such person
is engaged in business in | 12 | | violation of Section 6, or after his Certificate of
| 13 | | Registration under this Act has been revoked, constitutes a | 14 | | separate offense.
| 15 | | When the amount due is under $300, any person who accepts | 16 | | money that
is due to the Department under this Act from a | 17 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 18 | | make the payment to the Department, but
who fails to remit such | 19 | | payment to the Department when due is guilty of a
Class 4 | 20 | | felony. Any such person who purports to make such payment by
| 21 | | issuing or delivering a check or other order upon a real or | 22 | | fictitious
depository for the payment of money, knowing that it | 23 | | will not be paid by
the depository, shall be guilty of a | 24 | | deceptive practice in violation of
Section 17-1 of the Criminal | 25 | | Code of 2012.
| 26 | | When the amount due is $300 or more, any person subject to |
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| 1 | | the
provisions hereof who fails to file a return, or who | 2 | | violates any other
provision of Section 9 or Section 10 hereof, | 3 | | or who fails to keep books and
records as required herein, or | 4 | | who files a fraudulent return, or who
wilfully violates any | 5 | | rule or regulation of the Department for the
administration and | 6 | | enforcement of the provisions hereof, or any officer or
agent | 7 | | of a corporation, or manager, member, or agent of a limited | 8 | | liability
company, subject hereto who signs a fraudulent return | 9 | | filed on behalf of such
corporation or limited liability | 10 | | company, or any accountant or other agent who
knowingly enters | 11 | | false information on the return of any taxpayer under this
Act, | 12 | | or any person who violates any of the provisions of Sections 3, | 13 | | 5 or 7
hereof, or any purchaser who obtains a registration | 14 | | number or resale number
from the Department through | 15 | | misrepresentation, or who represents to
a seller that such | 16 | | purchaser has a registration number or a resale number
from the | 17 | | Department when he knows that he does not, or who uses his
| 18 | | registration number or resale number to make a seller believe | 19 | | that he is
buying tangible personal property for resale when | 20 | | such purchaser in fact
knows that this is not the case, is | 21 | | guilty of a Class 3 felony.
| 22 | | When the amount due is $300 or more, any person who accepts | 23 | | money that is
due to the Department under this Act from a | 24 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 25 | | make the payment to the
Department but who fails to remit such | 26 | | payment to the Department when due
is guilty of a Class 3 |
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| 1 | | felony. Any such person who purports to make such
payment by | 2 | | issuing or delivering a check or other order upon a real or
| 3 | | fictitious depository for the payment of money, knowing that it | 4 | | will not be
paid by the depository shall be guilty of a | 5 | | deceptive practice in violation
of Section 17-1 of the Criminal | 6 | | Code of 2012.
| 7 | | Any serviceman who collects or attempts to collect Service | 8 | | Occupation Tax,
measured by receipts which such serviceman | 9 | | knows are not subject to Service
Occupation Tax, or any | 10 | | serviceman who collects or attempts to collect an
amount | 11 | | (however designated) which purports to reimburse such | 12 | | serviceman for
Service Occupation Tax liability measured by | 13 | | receipts or selling prices which
such serviceman knows are not | 14 | | subject to Service Occupation Tax, or any
serviceman who | 15 | | knowingly over-collects or attempts to
over-collect Service | 16 | | Occupation Tax or an amount purporting to be
reimbursement for | 17 | | Service Occupation Tax liability in a transaction which
is | 18 | | subject to the tax that is imposed by this Act, shall be guilty | 19 | | of a
Class 4 felony for each such offense. This paragraph does | 20 | | not apply to an
amount collected by the serviceman as | 21 | | reimbursement for the serviceman's
Service Occupation Tax | 22 | | liability on receipts or selling prices which are
subject to | 23 | | tax under this Act, as long as such collection is made in
| 24 | | compliance with the tax collection brackets prescribed by the | 25 | | Department in
its Rules and Regulations.
| 26 | | Any person who knowingly sells, purchases, installs, |
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| 1 | | transfers, possesses, uses, or accesses any automated sales | 2 | | device, zapper, or phantom-ware in this State is guilty of a | 3 | | Class 3 felony. | 4 | | For the purposes of this Section: | 5 | | "Automated sales suppression device" or "zapper" means a | 6 | | software program that falsifies the electronic records of an | 7 | | electronic cash register or other point-of-sale system, | 8 | | including, but not limited to, transaction data and transaction | 9 | | reports. The term includes the software program, any device | 10 | | that carries the software program, or an Internet link to the | 11 | | software program. | 12 | | "Phantom-ware" means a hidden programming option embedded | 13 | | in the operating system of an electronic cash register or | 14 | | hardwired into an electronic cash register that can be used to | 15 | | create a second set of records or that can eliminate or | 16 | | manipulate transaction records in an electronic cash register. | 17 | | "Electronic cash register" means a device that keeps a | 18 | | register or supporting documents through the use of an | 19 | | electronic device or computer system designed to record | 20 | | transaction data for the purpose of computing, compiling, or | 21 | | processing retail sales transaction data in any manner. | 22 | | "Transaction data" includes: items purchased by a | 23 | | customer; the price of each item; a taxability determination | 24 | | for each item; a segregated tax amount for each taxed item; the | 25 | | amount of cash or credit tendered; the net amount returned to | 26 | | the customer in change; the date and time of the purchase; the |
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| 1 | | name, address, and identification number of the vendor; and the | 2 | | receipt or invoice number of the transaction. | 3 | | "Transaction report" means a report that documents, | 4 | | without limitation, the sales, taxes, or fees collected, media | 5 | | totals, and discount voids at an electronic cash register and | 6 | | that is printed on a cash register tape and the end of a day or | 7 | | shift, or a report that documents every action at an electronic | 8 | | cash register and is stored electronically. | 9 | | A prosecution for any act in violation of this Section may | 10 | | be commenced
at any time within 3 years of the commission of | 11 | | that act.
| 12 | | This Section does not apply if the violation in a | 13 | | particular case also
constitutes a criminal violation of the | 14 | | Retailers' Occupation Tax Act or
the Use Tax Act.
| 15 | | (Source: P.A. 97-1150, eff. 1-25-13.)
| 16 | | Section 20. The Retailers' Occupation Tax Act is amended by | 17 | | changing Section 13 as follows:
| 18 | | (35 ILCS 120/13) (from Ch. 120, par. 452)
| 19 | | Sec. 13. Criminal penalties. | 20 | | (a) When the amount due is under $300, any person engaged
| 21 | | in the business of selling tangible personal property at retail | 22 | | in this
State who fails to file a return, or who files a | 23 | | fraudulent return, or
any officer, employee or agent of a | 24 | | corporation, member, employee or
agent of a partnership, or |
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| 1 | | manager, member, agent, or employee of a limited
liability | 2 | | company engaged in the business of selling tangible personal
| 3 | | property at retail in this State who, as such officer, | 4 | | employee, agent,
manager, or member is under a duty to file a | 5 | | return, or any officer, agent or
employee of a corporation, | 6 | | member, agent, or employee of a partnership, or
manager, | 7 | | member, agent, or employee of a limited liability company | 8 | | engaged in
the business of selling tangible personal property | 9 | | at retail in this State who
files or causes to be filed or | 10 | | signs or causes to be signed a fraudulent
return filed on | 11 | | behalf of such corporation or limited liability company, or
any | 12 | | accountant or other agent who knowingly enters false | 13 | | information on the
return of any taxpayer under this Act, is | 14 | | guilty of a Class 4 felony.
| 15 | | Any person who or any officer or director of any | 16 | | corporation, partner or
member of any partnership, or manager | 17 | | or member of a limited liability company
that: (a) violates | 18 | | Section 2a of this Act or (b) fails to keep books and
records, | 19 | | or fails to produce books and records as required by Section 7 | 20 | | or (c)
willfully violates a rule or regulation of the | 21 | | Department for the
administration and enforcement of this Act | 22 | | is guilty of a Class A misdemeanor.
Any person, manager or | 23 | | member of a limited liability company, or officer or
director | 24 | | of any corporation who engages in the business of selling | 25 | | tangible
personal property at retail after the certificate of | 26 | | registration of that
person, corporation, limited liability |
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| 1 | | company, or partnership has been revoked
is guilty of a Class A | 2 | | misdemeanor. Each day such person, corporation, or
partnership | 3 | | is engaged in business without a certificate of registration or
| 4 | | after the certificate of registration of that person, | 5 | | corporation, or
partnership has been revoked constitutes a | 6 | | separate offense.
| 7 | | Any purchaser who obtains a registration number or resale | 8 | | number from
the Department through misrepresentation, or who | 9 | | represents to a seller
that such purchaser has a registration | 10 | | number or a resale number from the
Department when he knows | 11 | | that he does not, or who uses his registration
number or resale | 12 | | number to make a seller believe that he is buying tangible
| 13 | | personal property for resale when such purchaser in fact knows | 14 | | that this is
not the case is guilty of a Class 4 felony.
| 15 | | Any distributor, supplier or other reseller of motor fuel | 16 | | registered
pursuant to Section 2a or 2c of this Act who fails | 17 | | to collect the prepaid
tax on invoiced gallons of motor fuel | 18 | | sold or who fails to deliver a statement
of tax paid to the | 19 | | purchaser or to the Department as required by Sections
2d and | 20 | | 2e of this Act, respectively, shall be guilty of a Class A | 21 | | misdemeanor
if the amount due is under $300, and a Class 4 | 22 | | felony if the amount due
is $300 or more.
| 23 | | When the amount due is under $300, any person who accepts | 24 | | money
that is due to the Department under this Act from a | 25 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 26 | | make the payment to the Department, but who
fails to remit such |
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| 1 | | payment to the Department when due is guilty of a Class 4
| 2 | | felony.
| 3 | | Any seller who collects or attempts to collect an amount | 4 | | (however
designated) which purports to reimburse such seller | 5 | | for retailers'
occupation tax liability measured by receipts | 6 | | which such seller knows are
not subject to retailers' | 7 | | occupation tax, or any seller who knowingly
over-collects or | 8 | | attempts to over-collect an amount purporting to reimburse
such | 9 | | seller for retailers' occupation tax liability in a transaction | 10 | | which
is subject to the tax that is imposed by this Act, shall | 11 | | be guilty of a
Class 4 felony for each such offense. This | 12 | | paragraph does not apply to
an amount collected by the seller | 13 | | as reimbursement for the seller's
retailers' occupation tax | 14 | | liability on receipts which are subject to tax
under this Act | 15 | | as long as such collection is made in compliance with the
tax | 16 | | collection brackets prescribed by the Department in its Rules | 17 | | and
Regulations.
| 18 | | When the amount due is $300 or more, any person engaged in | 19 | | the business
of selling tangible personal property at retail in | 20 | | this State who fails
to file a return, or who files a | 21 | | fraudulent return, or any officer, employee
or agent of a | 22 | | corporation, member, employee or agent of a partnership, or
| 23 | | manager, member, agent, or employee of a limited liability | 24 | | company engaged in
the business of selling tangible personal | 25 | | property at retail in this State who,
as such officer, | 26 | | employee, agent, manager, or member is under a duty to file a
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| 1 | | return and who fails to file such return or any officer, agent, | 2 | | or employee of
a corporation, member, agent or employee of a | 3 | | partnership, or manager, member,
agent, or employee of a | 4 | | limited liability company engaged in the business of
selling | 5 | | tangible personal property at retail in this State who files or | 6 | | causes
to be filed or signs or causes to be signed a fraudulent | 7 | | return filed on behalf
of such corporation or limited liability | 8 | | company, or any accountant or other
agent who knowingly enters | 9 | | false information on the return of any taxpayer
under this Act | 10 | | is guilty of a Class 3 felony.
| 11 | | When the amount due is $300 or more, any person engaged in | 12 | | the business
of selling tangible personal property at retail in | 13 | | this State who accepts
money that is due to the Department | 14 | | under this
Act from a taxpayer for the purpose of acting as the | 15 | | taxpayer's agent to
make payment to the Department but fails to | 16 | | remit such payment to the
Department when due, is guilty of a | 17 | | Class 3 felony.
| 18 | | Any person whose principal place of business is in this | 19 | | State and
who is charged with a violation under this Section | 20 | | shall be
tried in the county where his principal place of | 21 | | business is
located unless he asserts a right to be tried in | 22 | | another venue.
| 23 | | Any taxpayer or agent of a taxpayer who with the intent to | 24 | | defraud
purports to make a payment due to the Department by | 25 | | issuing or delivering a
check or other order upon a real or | 26 | | fictitious depository for the payment
of money, knowing that it |
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| 1 | | will not be paid by the depository, shall be
guilty of a | 2 | | deceptive practice in violation of Section 17-1 of the Criminal
| 3 | | Code of 2012.
| 4 | | (b) A person commits the offense of sales tax evasion under | 5 | | this Act when he knowingly attempts in any manner to evade or | 6 | | defeat the tax imposed on him or on any other person, or the | 7 | | payment thereof, and he commits an affirmative act in | 8 | | furtherance of the evasion. For purposes of this Section, an | 9 | | "affirmative act in furtherance of the evasion" means an act | 10 | | designed in whole or in part to (i) conceal, misrepresent, | 11 | | falsify, or manipulate any material fact or (ii) tamper with or | 12 | | destroy documents or materials related to a person's tax | 13 | | liability under this Act. Two or more acts of sales tax evasion | 14 | | may be charged as a single count in any indictment, | 15 | | information, or complaint and the amount of tax deficiency may | 16 | | be aggregated for purposes of determining the amount of tax | 17 | | which is attempted to be or is evaded and the period between | 18 | | the first and last acts may be alleged as the date of the | 19 | | offense. | 20 | | (1) When the amount of tax, the assessment or payment | 21 | | of which is attempted to be or is evaded is less than $500 | 22 | | a person is guilty of a Class 4 felony. | 23 | | (2) When the amount of tax, the assessment or payment | 24 | | of which is attempted to be or is evaded is $500 or more | 25 | | but less than $10,000, a person is guilty of a Class 3 | 26 | | felony. |
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| 1 | | (3) When the amount of tax, the assessment or payment | 2 | | of which is attempted to be or is evaded is $10,000 or more | 3 | | but less than $100,000, a person is guilty of a Class 2 | 4 | | felony. | 5 | | (4) When the amount of tax, the assessment or payment | 6 | | of which is attempted to be or is evaded is $100,000 or | 7 | | more, a person is guilty of a Class 1 felony. | 8 | | Any person who knowingly sells, purchases, installs, | 9 | | transfers, possesses, uses, or accesses any automated sales | 10 | | device, zapper, or phantom-ware in this State is guilty of a | 11 | | Class 3 felony. | 12 | | For the purposes of this Section: | 13 | | "Automated sales suppression device" or "zapper" means a | 14 | | software program that falsifies the electronic records of an | 15 | | electronic cash register or other point-of-sale system, | 16 | | including, but not limited to, transaction data and transaction | 17 | | reports. The term includes the software program, any device | 18 | | that carries the software program, or an Internet link to the | 19 | | software program. | 20 | | "Phantom-ware" means a hidden programming option embedded | 21 | | in the operating system of an electronic cash register or | 22 | | hardwired into an electronic cash register that can be used to | 23 | | create a second set of records or that can eliminate or | 24 | | manipulate transaction records in an electronic cash register. | 25 | | "Electronic cash register" means a device that keeps a | 26 | | register or supporting documents through the use of an |
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| 1 | | electronic device or computer system designed to record | 2 | | transaction data for the purpose of computing, compiling, or | 3 | | processing retail sales transaction data in any manner. | 4 | | "Transaction data" includes: items purchased by a | 5 | | customer; the price of each item; a taxability determination | 6 | | for each item; a segregated tax amount for each taxed item; the | 7 | | amount of cash or credit tendered; the net amount returned to | 8 | | the customer in change; the date and time of the purchase; the | 9 | | name, address, and identification number of the vendor; and the | 10 | | receipt or invoice number of the transaction. | 11 | | "Transaction report" means a report that documents, | 12 | | without limitation, the sales, taxes, or fees collected, media | 13 | | totals, and discount voids at an electronic cash register and | 14 | | that is printed on a cash register tape and the end of a day or | 15 | | shift, or a report that documents every action at an electronic | 16 | | cash register and is stored electronically. | 17 | | (c) A prosecution for any act in violation of this Section | 18 | | may be commenced
at any time within 5 years of the commission | 19 | | of that act.
| 20 | | (Source: P.A. 97-1074, eff. 1-1-13; 97-1150, eff. 1-25-13.)".
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