Illinois General Assembly - Illinois Compiled Statutes

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20 ILCS 1605/10.3

(20 ILCS 1605/10.3) (from Ch. 120, par. 1160.3)

Sec. 10.3.

All proceeds from the sale of lottery tickets or shares
received by a person in the capacity of a sales agent shall constitute a
trust fund until paid to the Department either directly, or through the
Department's authorized collection representative.  Proceeds shall include
unsold instant tickets received by a sales agent and cash proceeds of sale
of any lottery products, net of allowable sales commissions and credit for
lottery prizes paid to winners by sales agents.  Sales proceeds and unsold
instant tickets shall be delivered to the Department or its authorized
collection representative upon demand.  Sales agents shall be personally
liable for all proceeds which shall be kept separate and apart from all
other funds and assets and shall not be commingled with any other funds or
assets.
In the case of a sales agent who is not an individual, personal liability
shall attach to the owners and officers of the sales agent.  The Department
shall have a right to file a lien upon all real and personal property of
any person who is personally liable under this Section for any unpaid
proceeds, which were to be segregated as a trust fund under this Section,
at any time after such payment was to have been made.  Such lien shall
include any interest and penalty provided for by this Act and shall be
deemed equivalent to, and have the same effect as, the State tax lien under
the Retailers' Occupation Tax Act.
The term "person" as used in this Section, and in Section 10.4 of
this Act, shall have the same meaning as provided in Section 10 of this Act.
 This Section, and Sections 10.4 and 10.5 of this Act shall apply with
respect to all lottery tickets or shares generated by computer terminal,
other electronic device, and any other tickets delivered to sales agents on
and after September 1, 1987.

(Source: P.A. 86-905.)