Illinois Statutes
§ 1-145 — Failure to preserve records; penalty
Illinois § 1-145
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 128/Cigarette Machine Operators' Occupation Tax Act.
Art.Article 1 - Cigarette Machine Operators' Occupation Tax Act
This text of Illinois § 1-145 (Failure to preserve records; penalty) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 1-145 (2026).
Text
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
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 signatureCite This Page — Counsel Stack
Bluebook (online)
Illinois § 1-145, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/1-145.