State of Illinois
92nd General Assembly
Legislation

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92_HB4805

 
                                               LRB9211999SMpk

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.   The  Cigarette  Use  Tax  Act is amended by
 5    changing Section 5 as follows:

 6        (35 ILCS 135/5) (from Ch. 120, par. 453.35)
 7        Sec.  5.   License  revocation;  bond  forfeiture.  If  a
 8    licensee shall be convicted of the violation of this Act,  or
 9    if  his  license shall be revoked and no review is had of the
10    order of revocation, or if on review thereof the decision  is
11    adverse  to  the  licensee,  or if a licensee fails to pay an
12    assessment as to which no judicial review is sought and which
13    has become final, or pursuant to which, upon review  thereof,
14    the  circuit court has entered a judgment that is in favor of
15    the Department and that has  become  final,  the  bond  filed
16    pursuant  to  this  Act shall thereupon be forfeited, and the
17    Department may institute a suit upon such  bond  in  its  own
18    name  for the entire amount of such bond and costs. Such suit
19    upon the bond shall  be  in  addition  to  any  other  remedy
20    provided for herein.
21    (Source: P.A. 79-1366.)

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