Illinois Statutes
§ 1-145 — Failure to preserve records; penalty
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
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Illinois § 1-145 (Failure to preserve records; penalty) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Source: P.A. 97-688, eff. 6-14-12.)
Nearby Sections
15
§ 1
Short title§ 1-1
Short title§ 1-10
Tax imposed§ 1-100
Arrest and seizure§ 1-110
Filing of a complaint§ 1-115
False or fraudulent reports§ 1-125
§ 1-125§ 1-136
Signed or signature