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Public Act 102-0851


 

Public Act 0851 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-0851
 
SB3661 EnrolledLRB102 23495 HLH 32674 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Motor Fuel Tax Law is amended by changing
Section 15 as follows:
 
    (35 ILCS 505/15)  (from Ch. 120, par. 431)
    Sec. 15. 1. Any person who knowingly acts as a distributor
of motor fuel or supplier of special fuel, or receiver of fuel
without having a license so to do, or who knowingly fails or
refuses to file a return with the Department as provided in
Section 2b, Section 5, or Section 5a of this Act, or who
knowingly fails or refuses to make payment to the Department
as provided either in Section 2b, Section 6, Section 6a, or
Section 7 of this Act, shall be guilty of a Class 3 felony.
Each day any person knowingly acts as a distributor of motor
fuel, supplier of special fuel, or receiver of fuel without
having a license so to do or after such a license has been
revoked, constitutes a separate offense.
    2. Any person who acts as a motor carrier without having a
valid motor fuel use tax license, issued by the Department or
by a member jurisdiction under the provisions of the
International Fuel Tax Agreement, or a valid single trip
permit is guilty of a Class A misdemeanor for a first offense
and is guilty of a Class 4 felony for each subsequent offense.
Any person (i) who fails or refuses to make payment to the
Department as provided in Section 13a.1 of this Act or in the
International Fuel Tax Agreement referenced in Section 14a, or
(ii) who fails or refuses to make the quarterly return as
provided in Section 13a.3 is guilty of a Class 4 felony; and
for each subsequent offense, such person is guilty of a Class 3
felony.
    3. In case such person acting as a distributor, receiver,
supplier, or motor carrier is a corporation, then the officer
or officers, agent or agents, employee or employees, of such
corporation responsible for any act of such corporation, or
failure of such corporation to act, which acts or failure to
act constitutes a violation of any of the provisions of this
Act as enumerated in paragraphs 1 and 2 of this Section, shall
be punished by such fine or imprisonment, or by both such fine
and imprisonment as provided in those paragraphs.
    3.5. Any person who knowingly enters false information on
any supporting documentation required to be kept by Section 6
or 6a of this Act is guilty of a Class 3 felony.
    3.7. Any person who knowingly attempts in any manner to
evade or defeat any tax imposed by this Act or the payment of
any tax imposed by this Act is guilty of a Class 2 felony.
    4. Any person who refuses, upon demand, to submit for
inspection, books and records, or who fails or refuses to keep
books and records in violation of Section 12 of this Act, or
any distributor, receiver, or supplier who violates any
reasonable rule or regulation adopted by the Department for
the enforcement of this Act is guilty of a Class A misdemeanor.
Any person who acts as a blender in violation of Section 3 of
this Act or who having transported reportable motor fuel
within Section 7b of this Act fails to make the return required
by that Section, is guilty of a Class 4 felony.
    5. Any person licensed under Section 13a.4, 13a.5, or the
International Fuel Tax Agreement who: (a) fails or refuses to
keep records and books, as provided in Section 13a.2 or as
required by the terms of the International Fuel Tax Agreement,
(b) refuses upon demand by the Department to submit for
inspection and examination the records required by Section
13a.2 of this Act or by the terms of the International Fuel Tax
Agreement, or (c) violates any reasonable rule or regulation
adopted by the Department for the enforcement of this Act, is
guilty of a Class A misdemeanor.
    6. Any person who makes any false return or report to the
Department as to any material fact required by Sections 2b, 5,
5a, 7, 13, or 13a.3 of this Act or by the International Fuel
Tax Agreement is guilty of a Class 2 felony.
    7. A prosecution for any violation of this Section may be
commenced anytime within 5 years of the commission of that
violation. A prosecution for tax evasion as set forth in
paragraph 3.7 of this Section may be prosecuted any time
within 5 years of the commission of the last act in furtherance
of evasion. The running of the period of limitations under
this Section shall be suspended while any proceeding or appeal
from any proceeding relating to the quashing or enforcement of
any grand jury or administrative subpoena issued in connection
with an investigation of the violation of any provision of
this Act is pending.
    8. Any person who provides false documentation required by
any Section of this Act is guilty of a Class 4 felony.
    9. Any person filing a fraudulent application or order
form under any provision of this Act is guilty of a Class A
misdemeanor. For each subsequent offense, the person is guilty
of a Class 4 felony.
    10. Any person who acts as a motor carrier and who fails to
carry a manifest as provided in Section 5.5 is guilty of a
Class A misdemeanor. For each subsequent offense, the person
is guilty of a Class 4 felony.
    11. Any person who knowingly sells or attempts to sell
dyed diesel fuel for highway use or for use by
recreational-type watercraft on the waters of this State is
guilty of a Class 4 felony. For each subsequent offense, the
person is guilty of a Class 2 felony.
    12. Any person who knowingly possesses dyed diesel fuel
for highway use or for use by recreational-type watercraft on
the waters of this State is guilty of a Class A misdemeanor.
For each subsequent offense, the person is guilty of a Class 4
felony.
    13. Any person who sells or transports dyed diesel fuel
without the notice required by Section 4e shall pay the
following penalty:
    First occurrence....................................$ 500
    Second and each occurrence thereafter..............$1,000
    14. Any person who owns, operates, or controls any
container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f shall pay the following penalty:
    First occurrence....................................$ 500
    Second and each occurrence thereafter..............$1,000
    15. If a motor vehicle required to be registered for
highway purposes is found to have dyed diesel fuel within the
ordinary fuel tanks attached to the motor vehicle or if a
recreational-type watercraft on the waters of this State is
found to have dyed diesel fuel within the ordinary fuel tanks
attached to the watercraft, the operator shall pay the
following penalty:
    First occurrence...................................$1,000
    Second and each occurrence thereafter..............$5,000
    16. Any licensed motor fuel distributor or licensed
supplier who sells or attempts to sell dyed diesel fuel for
highway use or for use by recreational-type watercraft on the
waters of this State shall pay the following penalty:
    First occurrence...................................$1,000
    Second and each occurrence thereafter..............$5,000
    17. Any person who knowingly sells or distributes dyed
diesel fuel without the notice required by Section 4e is
guilty of a petty offense. For each subsequent offense, the
person is guilty of a Class A misdemeanor.
    18. Any person who knowingly owns, operates, or controls
any container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f is guilty of a petty offense. For each subsequent
offense the person is guilty of a Class A misdemeanor.
    For purposes of this Section, dyed diesel fuel means any
dyed diesel fuel whether or not dyed pursuant to Section 4d of
this Law.
    Any person aggrieved by any action of the Department under
item 13, 14, 15, or 16 of this Section may protest the action
by making a written request for a hearing within 60 days of the
original action. If the hearing is not requested in writing
within 60 days, the original action is final.
    All penalties received under items 13, 14, 15, and 16 of
this Section shall be deposited into the Tax Compliance and
Administration Fund.
(Source: P.A. 96-1384, eff. 7-29-10.)
 
    (35 ILCS 505/7b rep.)
    Section 10. The Motor Fuel Tax Law is amended by repealing
Section 7b.

Effective Date: 1/1/2023