§ 1-115 — False or fraudulent reports

Illinois § 1-115

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 128/: Cigarette Machine Operators' Occupation Tax Act.
• Art.: Article 1 - Cigarette Machine Operators' Occupation Tax Act

Text

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.

Legislative History

(Source: P.A. 97-688, eff. 6-14-12.)