Any person who fails to safely preserve the records required by Section 1-75 of this Act for the period of 3 years, as required by that Section, in such manner as to insure permanency and accessibility for inspection by the Department, shall be guilty of a business offense and may be fined up to $5,000.
35 ILCS 128/1-145
Failure to preserve 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.