(35 ILCS 130/18c)
Sec. 18c.
Possession of
not less than 10 and not
more than
100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors and transporters, as defined in Section 9c of this Act, possessing unstamped original packages of cigarettes, and licensed distributors possessing original packages of cigarettes that bear a tax stamp of another state or taxing jurisdiction,
anyone possessing or having possessed
not less than 10
and not more than 100 packages of
contraband cigarettes contained in original packages is
liable to pay to the Department, for deposit into the Tax Compliance and
Administration Fund, a penalty of $15
for each such package of
cigarettes, unless reasonable cause can be established by the person upon whom
the penalty is imposed. Reasonable cause shall be determined in each situation
in accordance with rules adopted by the Department. The provisions of the Uniform Penalty and Interest Act do not apply to this Section.
(Source: P.A. 100-940, eff. 8-17-18.)
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