Illinois Statutes

§ 31

Illinois § 31
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 135/Cigarette Use Tax Act.

This text of Illinois § 31 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. 31 (2026).

Text

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

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Bluebook (online)
Illinois § 31, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/31.