Any person required by this Act to make, file, render, sign, or verify any report or return, or any officer, agent, or employee of that person, who makes any false or fraudulent report or return or files any false or fraudulent report or return, or who fails to make such report or return or file such report or return when due, is guilty of a Class 4 felony.
35 ILCS 128/1-115
False or fraudulent reports
Known as the Cigarette Machine Operators' Occupation Tax Act
The act spans §§ 35-128-1-1 to 35-128-1-95 (35 sections).
P.A. 97-688, eff. 6-14-12.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.