Full Text of HB5289 97th General Assembly
HB5289enr 97TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 20. The Retailers' Occupation Tax Act is amended by | 5 | | changing Section 13 as follows:
| 6 | | (35 ILCS 120/13) (from Ch. 120, par. 452)
| 7 | | Sec. 13. Criminal penalties. | 8 | | (a) When the amount due is under $300, any person engaged
| 9 | | in the business of selling tangible personal property at retail | 10 | | in this
State who fails to file a return, or who files a | 11 | | fraudulent return, or
any officer, employee or agent of a | 12 | | corporation, member, employee or
agent of a partnership, or | 13 | | manager, member, agent, or employee of a limited
liability | 14 | | company engaged in the business of selling tangible personal
| 15 | | property at retail in this State who, as such officer, | 16 | | employee, agent,
manager, or member is under a duty to file a | 17 | | return, or any officer, agent or
employee of a corporation, | 18 | | member, agent, or employee of a partnership, or
manager, | 19 | | member, agent, or employee of a limited liability company | 20 | | engaged in
the business of selling tangible personal property | 21 | | at retail in this State who
files or causes to be filed or | 22 | | signs or causes to be signed a fraudulent
return filed on | 23 | | behalf of such corporation or limited liability company, or
any |
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| 1 | | accountant or other agent who knowingly enters false | 2 | | information on the
return of any taxpayer under this Act, is | 3 | | guilty of a Class 4 felony.
| 4 | | Any person who or any officer or director of any | 5 | | corporation, partner or
member of any partnership, or manager | 6 | | or member of a limited liability company
that: (a) violates | 7 | | Section 2a of this Act or (b) fails to keep books and
records, | 8 | | or fails to produce books and records as required by Section 7 | 9 | | or (c)
willfully violates a rule or regulation of the | 10 | | Department for the
administration and enforcement of this Act | 11 | | is guilty of a Class A misdemeanor.
Any person, manager or | 12 | | member of a limited liability company, or officer or
director | 13 | | of any corporation who engages in the business of selling | 14 | | tangible
personal property at retail after the certificate of | 15 | | registration of that
person, corporation, limited liability | 16 | | company, or partnership has been revoked
is guilty of a Class A | 17 | | misdemeanor. Each day such person, corporation, or
partnership | 18 | | is engaged in business without a certificate of registration or
| 19 | | after the certificate of registration of that person, | 20 | | corporation, or
partnership has been revoked constitutes a | 21 | | separate offense.
| 22 | | Any purchaser who obtains a registration number or resale | 23 | | number from
the Department through misrepresentation, or who | 24 | | represents to a seller
that such purchaser has a registration | 25 | | number or a resale number from the
Department when he knows | 26 | | that he does not, or who uses his registration
number or resale |
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| 1 | | number to make a seller believe that he is buying tangible
| 2 | | personal property for resale when such purchaser in fact knows | 3 | | that this is
not the case is guilty of a Class 4 felony.
| 4 | | Any distributor, supplier or other reseller of motor fuel | 5 | | registered
pursuant to Section 2a or 2c of this Act who fails | 6 | | to collect the prepaid
tax on invoiced gallons of motor fuel | 7 | | sold or who fails to deliver a statement
of tax paid to the | 8 | | purchaser or to the Department as required by Sections
2d and | 9 | | 2e of this Act, respectively, shall be guilty of a Class A | 10 | | misdemeanor
if the amount due is under $300, and a Class 4 | 11 | | felony if the amount due
is $300 or more.
| 12 | | When the amount due is under $300, any person who accepts | 13 | | money
that is due to the Department under this Act from a | 14 | | taxpayer for the purpose of
acting as the taxpayer's agent to | 15 | | make the payment to the Department, but who
fails to remit such | 16 | | payment to the Department when due is guilty of a Class 4
| 17 | | felony.
| 18 | | Any seller who collects or attempts to collect an amount | 19 | | (however
designated) which purports to reimburse such seller | 20 | | for retailers'
occupation tax liability measured by receipts | 21 | | which such seller knows are
not subject to retailers' | 22 | | occupation tax, or any seller who knowingly
over-collects or | 23 | | attempts to over-collect an amount purporting to reimburse
such | 24 | | seller for retailers' occupation tax liability in a transaction | 25 | | which
is subject to the tax that is imposed by this Act, shall | 26 | | be guilty of a
Class 4 felony for each such offense. This |
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| 1 | | paragraph does not apply to
an amount collected by the seller | 2 | | as reimbursement for the seller's
retailers' occupation tax | 3 | | liability on receipts which are subject to tax
under this Act | 4 | | as long as such collection is made in compliance with the
tax | 5 | | collection brackets prescribed by the Department in its Rules | 6 | | and
Regulations.
| 7 | | When the amount due is $300 or more, any person engaged in | 8 | | the business
of selling tangible personal property at retail in | 9 | | this State who fails
to file a return, or who files a | 10 | | fraudulent return, or any officer, employee
or agent of a | 11 | | corporation, member, employee or agent of a partnership, or
| 12 | | manager, member, agent, or employee of a limited liability | 13 | | company engaged in
the business of selling tangible personal | 14 | | property at retail in this State who,
as such officer, | 15 | | employee, agent, manager, or member is under a duty to file a
| 16 | | return and who fails to file such return or any officer, agent, | 17 | | or employee of
a corporation, member, agent or employee of a | 18 | | partnership, or manager, member,
agent, or employee of a | 19 | | limited liability company engaged in the business of
selling | 20 | | tangible personal property at retail in this State who files or | 21 | | causes
to be filed or signs or causes to be signed a fraudulent | 22 | | return filed on behalf
of such corporation or limited liability | 23 | | company, or any accountant or other
agent who knowingly enters | 24 | | false information on the return of any taxpayer
under this Act | 25 | | is guilty of a Class 3 felony.
| 26 | | When the amount due is $300 or more, any person engaged in |
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| 1 | | the business
of selling tangible personal property at retail in | 2 | | this State who accepts
money that is due to the Department | 3 | | under this
Act from a taxpayer for the purpose of acting as the | 4 | | taxpayer's agent to
make payment to the Department but fails to | 5 | | remit such payment to the
Department when due, is guilty of a | 6 | | Class 3 felony.
| 7 | | Any person whose principal place of business is in this | 8 | | State and
who is charged with a violation under this Section | 9 | | shall be
tried in the county where his principal place of | 10 | | business is
located unless he asserts a right to be tried in | 11 | | another venue.
| 12 | | Any taxpayer or agent of a taxpayer who with the intent to | 13 | | defraud
purports to make a payment due to the Department by | 14 | | issuing or delivering a
check or other order upon a real or | 15 | | fictitious depository for the payment
of money, knowing that it | 16 | | will not be paid by the depository, shall be
guilty of a | 17 | | deceptive practice in violation of Section 17-1 of the Criminal
| 18 | | Code of 1961, as amended.
| 19 | | (b) A person commits the offense of sales tax evasion under | 20 | | this Act when he knowingly attempts in any manner to evade or | 21 | | defeat the tax imposed on him or on any other person, or the | 22 | | payment thereof, and he commits an affirmative act in | 23 | | furtherance of the evasion. For purposes of this Section, an | 24 | | "affirmative act in furtherance of the evasion" means an act | 25 | | designed in whole or in part to (i) conceal, misrepresent, | 26 | | falsify, or manipulate any material fact or (ii) tamper with or |
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| 1 | | destroy documents or materials related to a person's tax | 2 | | liability under this Act. Two or more acts of sales tax evasion | 3 | | may be charged as a single count in any indictment, | 4 | | information, or complaint and the amount of tax deficiency may | 5 | | be aggregated for purposes of determining the amount of tax | 6 | | which is attempted to be or is evaded and the period between | 7 | | the first and last acts may be alleged as the date of the | 8 | | offense. | 9 | | (1) When the amount of tax, the assessment or payment | 10 | | of which is attempted to be or is evaded is less than $500 | 11 | | a person is guilty of a Class 4 felony. | 12 | | (2) When the amount of tax, the assessment or payment | 13 | | of which is attempted to be or is evaded is $500 or more | 14 | | but less than $10,000, a person is guilty of a Class 3 | 15 | | felony. | 16 | | (3) When the amount of tax, the assessment or payment | 17 | | of which is attempted to be or is evaded is $10,000 or more | 18 | | but less than $100,000, a person is guilty of a Class 2 | 19 | | felony. | 20 | | (4) When the amount of tax, the assessment or payment | 21 | | of which is attempted to be or is evaded is $100,000 or | 22 | | more, a person is guilty of a Class 1 felony. | 23 | | (c) A prosecution for any act in violation of this Section | 24 | | may be commenced
at any time within 5 3 years of the commission | 25 | | of that act.
| 26 | | (Source: P.A. 87-879; 88-480.)
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