(35 ILCS 145/8) (from Ch. 120, par. 481b.38)
Sec. 8.
When the amount due is under $300, any person engaged in the
business of renting, leasing or letting
hotel rooms in this State who fails to make a return, or to keep books and
records as required herein, or who makes a fraudulent return, or who
wilfully violates any rule or regulation of the Department for the
administration and enforcement of the provisions of this Act, or any
officer or agent of a corporation engaged in the business of renting,
leasing or letting hotel rooms in this State who signs a fraudulent return
made on behalf of such corporation, is guilty of a Class 4 felony.
Any person who violates any provision of Section 5 of this Act is guilty
of a Class 4 felony. Each and every day any
such person is engaged in
business in violation of said Section 5 shall constitute a separate offense.
When the amount due is under $300, any person who accepts money that
is due to the Department under this
Act from a taxpayer for the purpose of acting as the taxpayer's agent to
make the payment to the Department, but who fails to remit such payment to
the Department when due is guilty of a Class 4 felony.
Any such person who purports to make such payment by issuing or delivering
a check or other order upon a real or fictitious depository for the payment
of money, knowing that it will not be paid by the depository, shall be guilty
of a deceptive practice in violation of Section 17-1 of the Criminal Code
of 2012.
Any hotel operator who collects or attempts to collect an amount
(however designated) which purports to reimburse such operator for hotel
operators' occupation tax liability measured by receipts which such
operator knows are not subject to hotel operators' occupation tax, or any
hotel operator who knowingly over-collects or attempts to over-collect an
amount purporting to reimburse such operator for hotel operators'
occupation tax liability in a transaction which is subject to the tax that
is imposed by this Act, shall be guilty of a Class 4 felony.
When the amount due is $300 or more, any person engaged in the business
of renting, leasing or letting hotel rooms in this State who
fails to make a return, or to keep books and
records as required herein, or who makes a fraudulent return, or who
wilfully violates any rule or regulation of the Department for the
administration and enforcement of the provisions of this Act, or any
officer or agent of a corporation engaged in the business of renting,
leasing or letting hotel rooms in this State who signs a fraudulent return
made on behalf of such corporation is guilty of a Class 3 felony.
When the amount due is $300 or more, any person who accepts money that is
due to the Department under this Act from a taxpayer for the purpose of
acting as the taxpayer's agent to make the payment to the Department, but
who fails to remit such payment to the Department is guilty of a Class 3
felony. Any such person who purports to make such payment by issuing or
delivering a check or other order upon a real or fictitious depository for
the payment of money, knowing that it will not be paid by the depository,
shall be guilty of a deceptive practice in violation of Section 17-1 of the
Criminal Code of 2012.
A prosecution for any act in violation of this Section may be commenced
at any time within 3 years of the commission of that act.
(Source: P.A. 97-1150, eff. 1-25-13.)
|