Bill Text: IL HB5289 | 2011-2012 | 97th General Assembly | Chaptered
Bill Title: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions setting forth criminal penalties for failure to file a return and for filing a fraudulent return, provides that: (i) when the amount due is under $300, the person is guilty of a Class 4 felony; (ii) when the amount due is at least $300 but less than $1,000, the person is guilty of a Class 3 felony; and (iii) when the amount due is at least $1,000, the person is guilty of a Class 2 felony. Creates the offense of tax evasion. Provides that a person commits the offense of tax evasion when he knowingly attempts in any manner to evade or defeat the tax imposed on him or on any other person, or the payment thereof and he commits an affirmative act in furtherance of the evasion. Provides that two or more acts of tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of tax deficiency may be aggregated for purposes of determining the amount of tax which is attempted to be or is evaded and the period between the first and last acts may be alleged as the date of the offense. Sets forth criminal penalties for the offense of tax evasion.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Passed) 2012-08-24 - Public Act . . . . . . . . . 97-1074 [HB5289 Detail]
Download: Illinois-2011-HB5289-Chaptered.html
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Public Act 097-1074 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 20. The Retailers' Occupation Tax Act is amended by | ||||
changing Section 13 as follows:
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(35 ILCS 120/13) (from Ch. 120, par. 452)
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Sec. 13. Criminal penalties. | ||||
(a) When the amount due is under $300, any person engaged
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in the business of selling tangible personal property at retail | ||||
in this
State who fails to file a return, or who files a | ||||
fraudulent return, or
any officer, employee or agent of a | ||||
corporation, member, employee or
agent of a partnership, or | ||||
manager, member, agent, or employee of a limited
liability | ||||
company engaged in the business of selling tangible personal
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property at retail in this State who, as such officer, | ||||
employee, agent,
manager, or member is under a duty to file a | ||||
return, or any officer, agent or
employee of a corporation, | ||||
member, agent, or employee of a partnership, or
manager, | ||||
member, agent, or employee of a limited liability company | ||||
engaged in
the business of selling tangible personal property | ||||
at retail in this State who
files or causes to be filed or | ||||
signs or causes to be signed a fraudulent
return filed on | ||||
behalf of such corporation or limited liability company, or
any |
accountant or other agent who knowingly enters false | ||
information on the
return of any taxpayer under this Act, is | ||
guilty of a Class 4 felony.
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Any person who or any officer or director of any | ||
corporation, partner or
member of any partnership, or manager | ||
or member of a limited liability company
that: (a) violates | ||
Section 2a of this Act or (b) fails to keep books and
records, | ||
or fails to produce books and records as required by Section 7 | ||
or (c)
willfully violates a rule or regulation of the | ||
Department for the
administration and enforcement of this Act | ||
is guilty of a Class A misdemeanor.
Any person, manager or | ||
member of a limited liability company, or officer or
director | ||
of any corporation who engages in the business of selling | ||
tangible
personal property at retail after the certificate of | ||
registration of that
person, corporation, limited liability | ||
company, or partnership has been revoked
is guilty of a Class A | ||
misdemeanor. Each day such person, corporation, or
partnership | ||
is engaged in business without a certificate of registration or
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after the certificate of registration of that person, | ||
corporation, or
partnership has been revoked constitutes a | ||
separate offense.
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Any purchaser who obtains a registration number or resale | ||
number from
the Department through misrepresentation, or who | ||
represents to a seller
that such purchaser has a registration | ||
number or a resale number from the
Department when he knows | ||
that he does not, or who uses his registration
number or resale |
number to make a seller believe that he is buying tangible
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personal property for resale when such purchaser in fact knows | ||
that this is
not the case is guilty of a Class 4 felony.
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Any distributor, supplier or other reseller of motor fuel | ||
registered
pursuant to Section 2a or 2c of this Act who fails | ||
to collect the prepaid
tax on invoiced gallons of motor fuel | ||
sold or who fails to deliver a statement
of tax paid to the | ||
purchaser or to the Department as required by Sections
2d and | ||
2e of this Act, respectively, shall be guilty of a Class A | ||
misdemeanor
if the amount due is under $300, and a Class 4 | ||
felony if the amount due
is $300 or more.
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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
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felony.
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Any seller who collects or attempts to collect an amount | ||
(however
designated) which purports to reimburse such seller | ||
for retailers'
occupation tax liability measured by receipts | ||
which such seller knows are
not subject to retailers' | ||
occupation tax, or any seller who knowingly
over-collects or | ||
attempts to over-collect an amount purporting to reimburse
such | ||
seller for retailers' 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 for each such offense. This |
paragraph does not apply to
an amount collected by the seller | ||
as reimbursement for the seller's
retailers' occupation tax | ||
liability on receipts which are subject to tax
under this Act | ||
as long as such collection is made in compliance with the
tax | ||
collection brackets prescribed by the Department in its Rules | ||
and
Regulations.
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When the amount due is $300 or more, any person engaged in | ||
the business
of selling tangible personal property at retail in | ||
this State who fails
to file a return, or who files a | ||
fraudulent return, or any officer, employee
or agent of a | ||
corporation, member, employee or agent of a partnership, or
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manager, member, agent, or employee of a limited liability | ||
company engaged in
the business of selling tangible personal | ||
property at retail in this State who,
as such officer, | ||
employee, agent, manager, or member is under a duty to file a
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return and who fails to file such return or any officer, agent, | ||
or employee of
a corporation, member, agent or employee of a | ||
partnership, or manager, member,
agent, or employee of a | ||
limited liability company engaged in the business of
selling | ||
tangible personal property at retail in this State who files or | ||
causes
to be filed or signs or causes to be signed a fraudulent | ||
return filed on behalf
of such corporation or limited liability | ||
company, or any accountant or other
agent who knowingly enters | ||
false information on the return of any taxpayer
under this Act | ||
is guilty of a Class 3 felony.
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When the amount due is $300 or more, any person engaged in |
the business
of selling tangible personal property at retail in | ||
this State 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 payment to the Department but fails to | ||
remit such payment to the
Department when due, is guilty of a | ||
Class 3 felony.
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Any person whose principal place of business is in this | ||
State and
who is charged with a violation under this Section | ||
shall be
tried in the county where his principal place of | ||
business is
located unless he asserts a right to be tried in | ||
another venue.
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Any taxpayer or agent of a taxpayer who with the intent to | ||
defraud
purports to make a payment due to the Department 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
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Code of 1961, as amended.
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(b) A person commits the offense of sales tax evasion under | ||
this Act when he knowingly attempts in any manner to evade or | ||
defeat the tax imposed on him or on any other person, or the | ||
payment thereof, and he commits an affirmative act in | ||
furtherance of the evasion. For purposes of this Section, an | ||
"affirmative act in furtherance of the evasion" means an act | ||
designed in whole or in part to (i) conceal, misrepresent, | ||
falsify, or manipulate any material fact or (ii) tamper with or |
destroy documents or materials related to a person's tax | ||
liability under this Act. Two or more acts of sales tax evasion | ||
may be charged as a single count in any indictment, | ||
information, or complaint and the amount of tax deficiency may | ||
be aggregated for purposes of determining the amount of tax | ||
which is attempted to be or is evaded and the period between | ||
the first and last acts may be alleged as the date of the | ||
offense. | ||
(1) When the amount of tax, the assessment or payment | ||
of which is attempted to be or is evaded is less than $500 | ||
a person is guilty of a Class 4 felony. | ||
(2) When the amount of tax, the assessment or payment | ||
of which is attempted to be or is evaded is $500 or more | ||
but less than $10,000, a person is guilty of a Class 3 | ||
felony. | ||
(3) When the amount of tax, the assessment or payment | ||
of which is attempted to be or is evaded is $10,000 or more | ||
but less than $100,000, a person is guilty of a Class 2 | ||
felony. | ||
(4) When the amount of tax, the assessment or payment | ||
of which is attempted to be or is evaded is $100,000 or | ||
more, a person is guilty of a Class 1 felony. | ||
(c) A prosecution for any act in violation of this Section | ||
may be commenced
at any time within 5 3 years of the commission | ||
of that act.
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(Source: P.A. 87-879; 88-480.)
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