Illinois Statutes

§ 31

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 135/ Cigarette Use Tax Act.
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.

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Legislative History

(Source: P.A. 96-1027, eff. 7-12-10.)

Nearby Sections

15
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