Any person required by this Act to keep records of any kind, who fails to keep the required records or falsifies those records, is guilty of a Class 4 felony.
35 ILCS 128/1-140
Failure to keep records; penalty
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.