Any person, or any officer, agent or employee of any person, required by this Act to make, file, render, sign or verify any report or return, who makes any false or fraudulent return or report or files any false or fraudulent return or report, shall be guilty of a misdemeanor and shall be guilty of a Class 4 felony.
35 ILCS 135/31
Known as the Cigarette Use Tax Act
The act spans §§ 35-135-1 to 35-135-9 (55 sections).
P.A. 96-1027, eff. 7-12-10.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.