Cigarettes may only be sold in packages of 20 or 25 cigarettes. The sale of individual or loose cigarettes is prohibited. Any person who violates this Section is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of $1,000 for the first violation and $3,000 for any subsequent violation. Any person who violates this Section shall be guilty of a Class 4 felony. This Section shall not apply if the violation in a particular case also constitutes a violation of the Cigarette Tax Act.
35 ILCS 135/25c
Cigarette package sizes; sale of individual or loose cigarettes prohibited
Known as the Cigarette Use Tax Act
The act spans §§ 35-135-1 to 35-135-9 (55 sections).
P.A. 100-940, eff. 8-17-18.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.