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Public Act 098-0352 Public Act 0352 98TH GENERAL ASSEMBLY |
Public Act 098-0352 | HB0049 Enrolled | LRB098 02874 HLH 32885 b |
|
| AN ACT concerning revenue.
| Be it enacted by the People of the State of Illinois, | represented in the General Assembly:
| Section 5. The Use Tax Act is amended by changing Section | 14 as follows:
| (35 ILCS 105/14) (from Ch. 120, par. 439.14)
| Sec. 14.
When the amount due is under $300, any person | subject to
the provisions hereof who fails to file a
return, or | who violates any other provision of Section 9 or Section 10 | hereof,
or who fails to keep books and records as required | herein, or who files a
fraudulent return, or who wilfully | violates any rule or regulation of the
Department for the | administration and enforcement of the provisions hereof,
or any | officer or agent of a corporation or manager, member, or agent | of a
limited liability company subject hereto who signs a | fraudulent return filed on
behalf of such corporation or | limited liability company, or any accountant or
other agent who | knowingly enters false information on the return of any
| taxpayer under this Act, or any person who violates any of the | provisions
of Sections 3, 5 or 7 hereof, or any purchaser who | obtains a registration
number or resale number from the | Department through misrepresentation, or
who represents to a | seller that such purchaser has a registration number or
a |
| resale number from the Department when he knows that he does | not, or who
uses his registration number or resale number to | make a seller believe that
he is buying tangible personal | property for resale when such purchaser in
fact knows that this | is not the case, is guilty of a Class 4 felony.
| Any person who violates any provision of Section 6 hereof, | or who
engages in the business of selling tangible personal | property at retail
after his Certificate of Registration under | this Act has been revoked in
accordance with Section 12 of this | Act, is guilty of a Class 4 felony.
Each day any such person is | engaged in business in violation of Section 6,
or after his | Certificate of Registration under this Act has been revoked,
| constitutes a separate offense.
| When the amount due is under $300, any person who accepts | money that
is due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the Department, but who
fails to remit such | payment to the Department when due is guilty of a Class 4
| felony.
Any such person who purports to make such payment by | issuing or delivering
a check or other order upon a real or | fictitious depository for the payment
of money, knowing that it | will not be paid by the depository, shall be guilty
of a | deceptive practice in violation of Section 17-1 of the Criminal | Code
of 2012.
| When the amount due is $300 or more any person subject to | the provisions
hereof who fails to file a return or who |
| violates any other provision of
Section 9 or Section 10 hereof | or who fails to keep books and records as
required herein or | who files a fraudulent return, or who wilfully violates
any | rule or regulation of the Department for the administration and
| enforcement of the provisions hereof, or any officer or agent | of a
corporation or manager, member, or agent of a limited | liability company
subject hereto who signs a fraudulent return | filed on behalf of
such corporation or limited liability | company, or any accountant or other
agent who knowingly enters | false information on the return of any taxpayer
under this Act | or any person who violates any of the provisions of Sections 3,
| 5 or 7 hereof or any purchaser who obtains a registration | number or resale
number from the Department through | misrepresentation, or who represents to a
seller that such | purchaser has a registration number or a resale number from
the | Department when he knows that he does not or who uses his | registration
number or resale number to make a seller believe | that he is buying tangible
personal property for resale when | such purchaser in fact knows that this is not
the case, is | guilty of a Class 3 felony.
| When the amount due is $300 or more any person who accepts | money that is
due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the Department, but who
fails to remit such | payment to the Department when due is guilty of a Class
3 | felony. Any such person who purports to make such payment by |
| issuing or
delivering a check or other order upon a real or | fictitious depository for
the payment of money, knowing that it | will not be paid by the depository
shall be guilty of a | deceptive practice in violation of Section 17-1 of the
Criminal | Code of 2012.
| Any seller who collects or attempts to collect use tax | measured by
receipts which such seller knows are not subject to | use tax, or any seller
who knowingly over-collects or attempts | to over-collect use tax in a
transaction which is subject to | the tax that is imposed by this Act, shall
be guilty of a Class | 4 felony for each such offense. This paragraph
does not apply | to an amount collected by the seller as use tax on receipts
| which are subject to tax under this Act as long as such | collection is made
in compliance with the tax collection | brackets prescribed by the Department
in its Rules and | Regulations.
| Any taxpayer or agent of a taxpayer who with the intent to | defraud
purports to make a payment due to the Department by | issuing or delivering a
check or other order upon a real or | fictitious depository for the payment
of money, knowing that it | will not be paid by the depository, shall be
guilty of a | deceptive practice in violation of Section 17-1 of the Criminal
| Code of 2012.
| Any person who knowingly sells, purchases, installs, | transfers, possesses, uses, or accesses any automated sales | suppression device, zapper, or phantom-ware in this State is |
| guilty of a Class 3 felony. | For the purposes of this Section: | "Automated sales suppression device" or "zapper" means a | software program that falsifies the electronic records of an | electronic cash register or other point-of-sale system, | including, but not limited to, transaction data and transaction | reports. The term includes the software program, any device | that carries the software program, or an Internet link to the | software program. | "Phantom-ware" means a hidden programming option embedded | in the operating system of an electronic cash register or | hardwired into an electronic cash register that can be used to | create a second set of records or that can eliminate or | manipulate transaction records in an electronic cash register. | "Electronic cash register" means a device that keeps a | register or supporting documents through the use of an | electronic device or computer system designed to record | transaction data for the purpose of computing, compiling, or | processing retail sales transaction data in any manner. | "Transaction data" includes: items purchased by a | customer; the price of each item; a taxability determination | for each item; a segregated tax amount for each taxed item; the | amount of cash or credit tendered; the net amount returned to | the customer in change; the date and time of the purchase; the | name, address, and identification number of the vendor; and the | receipt or invoice number of the transaction. |
| "Transaction report" means a report that documents, | without limitation, the sales, taxes, or fees collected, media | totals, and discount voids at an electronic cash register and | that is printed on a cash register tape at the end of a day or | shift, or a report that documents every action at an electronic | cash register and is stored electronically. | A prosecution for any act in violation of this Section may | be commenced
at any time within 3 years of the commission of | that Act.
| This Section does not apply if the violation in a | particular case also
constitutes a criminal violation of the | Retailers' Occupation Tax Act.
| (Source: P.A. 97-1150, eff. 1-25-13.)
| Section 10. The Service Use Tax Act is amended by changing | Section 15 as follows:
| (35 ILCS 110/15) (from Ch. 120, par. 439.45)
| Sec. 15.
When the amount due is under $300, any person | subject to
the provisions hereof who fails to file a
return, or | who violates any other provision of Section 9 or Section 10 | hereof,
or who fails to keep books and records as required | herein, or who files a
fraudulent return, or who wilfully | violates any Rule or Regulation of the
Department for the | administration and enforcement of the provisions hereof,
or any | officer or agent of a corporation, or manager, member, or agent |
| of a
limited liability company, subject hereto who signs a | fraudulent return filed
on behalf of such corporation or | limited liability company, or any accountant
or other agent who | knowingly enters false information on the return of any
| taxpayer under this Act, or any person who violates any of the | provisions
of Sections 3 and 5 hereof, or any purchaser who | obtains a registration
number or resale number from the | Department through misrepresentation, or
who represents to a | seller that such purchaser has a registration number or
a | resale number from the Department when he knows that he does | not, or who
uses his registration number or resale number to | make a seller believe that
he is buying tangible personal | property for resale when such purchaser in
fact knows that this | is not the case, is guilty of a Class 4 felony.
| Any person who violates any provision of Section 6 hereof, | or who
engages in the business of making sales of service after | his Certificate of
Registration under this Act has been revoked | in accordance with Section 12
of this Act, is guilty of a Class | 4 felony. Each day any such person
is engaged in business in | violation of Section 6, or after his Certificate of
| Registration under this Act has been revoked, constitutes a | separate offense.
| When the amount due is under $300, any person who accepts | money that
is due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the Department, but who
fails to remit such |
| payment to the Department when due is guilty of a Class 4
| felony. Any such person who purports to make such payment by | issuing or
delivering a check or other order upon a real or | fictitious depository for the
payment of money, knowing that it | will not be paid by the depository, shall be
guilty of a | deceptive practice in violation of Section 17-1 of the Criminal
| Code of 2012.
| When the amount due is $300 or more, any person subject to | the
provisions hereof who fails to file a return, or who | violates any other
provision of Section 9 or Section 10 hereof, | or who fails to keep books and
records as required herein or | who files a fraudulent return, or who
willfully violates any | rule or regulation of the Department for the
administration and | enforcement of the provisions hereof, or any officer or
agent | of a corporation, or manager, member, or agent of a limited | liability
company, subject hereto who signs a fraudulent return | filed on behalf of such
corporation or limited liability | company, or any accountant or other agent who
knowingly enters | false information on the return of any taxpayer under this
Act, | or any person who violates any of the provisions of Sections 3 | and 5
hereof, or any purchaser who obtains a registration | number or resale number
from the Department through | misrepresentation, or who represents to a
seller that such | purchaser has a registration number or a resale number
from the | Department when he knows that he does not, or who uses his
| registration number or resale number to make a seller believe |
| that he is buying tangible personal property for resale when | such purchaser in
fact knows that this is not the case, is | guilty of a Class 3 felony.
| When the amount due is $300 or more, any person who accepts | money that is
due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the Department, but
who fails to remit such | payment to the Department when due is guilty of a
Class 3 | felony. Any such person who purports to make such payment by
| issuing or delivering a check or other order upon a real or | fictitious
depository for the payment of money, knowing that it | will not be paid by
the depository, shall be guilty of a | deceptive practice in violation of
Section 17-1 of the Criminal | Code of 2012.
| Any serviceman who collects or attempts to collect Service | Use Tax
measured by receipts or selling prices which such | serviceman knows are not
subject to Service Use Tax, or any | serviceman who knowingly over-collects
or attempts to | over-collect Service Use Tax in a transaction which is
subject | to the tax that is imposed by this Act, shall be guilty of a
| Class 4 felony for each offense. This paragraph does not apply | to an amount
collected by the serviceman as Service Use Tax on | receipts or selling prices
which are subject to tax under this | Act as long as such collection is made
in compliance with the | tax collection brackets prescribed by the Department
in its | Rules and Regulations.
|
| Any taxpayer or agent of a taxpayer who with the intent to | defraud
purports to make a payment due to the Department by | issuing or delivering a
check or other order upon a real or | fictitious depository for the payment
of money, knowing that it | will not be paid by the depository, shall be
guilty of a | deceptive practice in violation of Section 17-1 of the Criminal
| Code of 2012.
| Any person who knowingly sells, purchases, installs, | transfers, possesses, uses, or accesses any automated sales | suppression device, zapper, or phantom-ware in this State is | guilty of a Class 3 felony. | For the purposes of this Section: | "Automated sales suppression device" or "zapper" means a | software program that falsifies the electronic records of an | electronic cash register or other point-of-sale system, | including, but not limited to, transaction data and transaction | reports. The term includes the software program, any device | that carries the software program, or an Internet link to the | software program. | "Phantom-ware" means a hidden programming option embedded | in the operating system of an electronic cash register or | hardwired into an electronic cash register that can be used to | create a second set of records or that can eliminate or | manipulate transaction records in an electronic cash register. | "Electronic cash register" means a device that keeps a | register or supporting documents through the use of an |
| electronic device or computer system designed to record | transaction data for the purpose of computing, compiling, or | processing retail sales transaction data in any manner. | "Transaction data" includes: items purchased by a | customer; the price of each item; a taxability determination | for each item; a segregated tax amount for each taxed item; the | amount of cash or credit tendered; the net amount returned to | the customer in change; the date and time of the purchase; the | name, address, and identification number of the vendor; and the | receipt or invoice number of the transaction. | "Transaction report" means a report that documents, | without limitation, the sales, taxes, or fees collected, media | totals, and discount voids at an electronic cash register and | that is printed on a cash register tape at the end of a day or | shift, or a report that documents every action at an electronic | cash register and is stored electronically. | A prosecution for any Act in violation of this Section may | be commenced
at any time within 3 years of the commission of | that Act.
| This Section does not apply if the violation in a | particular case also
constitutes a criminal violation of the | Retailers' Occupation Tax Act, the
Use Tax Act or the Service | Occupation Tax Act.
| (Source: P.A. 97-1150, eff. 1-25-13.)
| Section 15. The Service Occupation Tax Act is amended by |
| changing Section 15 as follows:
| (35 ILCS 115/15) (from Ch. 120, par. 439.115)
| Sec. 15.
When the amount due is under $300, any person | subject to the
provisions hereof who fails to file a return, or | who violates any other
provision of Section 9 or Section 10 | hereof, or who fails to keep books and
records as required | herein, or who files a fraudulent return, or who wilfully
| violates any Rule or Regulation of the Department for the | administration and
enforcement of the provisions hereof, or any | officer or agent of a corporation,
or manager, member, or agent | of a limited liability company, subject hereto who
signs a | fraudulent return filed on behalf of such corporation or | limited
liability company, or any accountant or other agent who | knowingly enters false
information on the return of any | taxpayer under this Act, or any person who
violates any of the | provisions of Sections 3, 5 or 7 hereof, or any purchaser
who | obtains a registration number or resale number from the | Department through
misrepresentation, or who represents to a | seller that such purchaser has a
registration number or a | resale number from the Department when he knows that
he does | not, or who uses his registration number or resale number to | make a
seller believe that he is buying tangible personal | property for resale when
such purchaser in fact knows that this | is not the case, is guilty of a Class 4
felony.
| Any person who violates any provision of Section 6 hereof, |
| or who
engages in the business of making sales of service after | his Certificate of
Registration under this Act has been revoked | in accordance with Section 12
of this Act, is guilty of a Class | 4 felony. Each day any such person
is engaged in business in | violation of Section 6, or after his Certificate of
| Registration under this Act has been revoked, constitutes a | separate offense.
| When the amount due is under $300, any person who accepts | money that
is due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the Department, but
who fails to remit such | payment to the Department when due is guilty of a
Class 4 | felony. Any such person who purports to make such payment by
| issuing or delivering a check or other order upon a real or | fictitious
depository for the payment of money, knowing that it | will not be paid by
the depository, shall be guilty of a | deceptive practice in violation of
Section 17-1 of the Criminal | Code of 2012.
| When the amount due is $300 or more, any person subject to | the
provisions hereof who fails to file a return, or who | violates any other
provision of Section 9 or Section 10 hereof, | or who fails to keep books and
records as required herein, or | who files a fraudulent return, or who
wilfully violates any | rule or regulation of the Department for the
administration and | enforcement of the provisions hereof, or any officer or
agent | of a corporation, or manager, member, or agent of a limited |
| liability
company, subject hereto who signs a fraudulent return | filed on behalf of such
corporation or limited liability | company, or any accountant or other agent who
knowingly enters | false information on the return of any taxpayer under this
Act, | or any person who violates any of the provisions of Sections 3, | 5 or 7
hereof, or any purchaser who obtains a registration | number or resale number
from the Department through | misrepresentation, or who represents to
a seller that such | purchaser has a registration number or a resale number
from the | Department when he knows that he does not, or who uses his
| registration number or resale number to make a seller believe | that he is
buying tangible personal property for resale when | such purchaser in fact
knows that this is not the case, is | guilty of a Class 3 felony.
| When the amount due is $300 or more, any person who accepts | money that is
due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the
Department but who fails to remit such | payment to the Department when due
is guilty of a Class 3 | felony. Any such person who purports to make such
payment by | issuing or delivering a check or other order upon a real or
| fictitious depository for the payment of money, knowing that it | will not be
paid by the depository shall be guilty of a | deceptive practice in violation
of Section 17-1 of the Criminal | Code of 2012.
| Any serviceman who collects or attempts to collect Service |
| Occupation Tax,
measured by receipts which such serviceman | knows are not subject to Service
Occupation Tax, or any | serviceman who collects or attempts to collect an
amount | (however designated) which purports to reimburse such | serviceman for
Service Occupation Tax liability measured by | receipts or selling prices which
such serviceman knows are not | subject to Service Occupation Tax, or any
serviceman who | knowingly over-collects or attempts to
over-collect Service | Occupation Tax or an amount purporting to be
reimbursement for | Service Occupation Tax liability in a transaction which
is | subject to the tax that is imposed by this Act, shall be guilty | of a
Class 4 felony for each such offense. This paragraph does | not apply to an
amount collected by the serviceman as | reimbursement for the serviceman's
Service Occupation Tax | liability on receipts or selling prices which are
subject to | tax under this Act, as long as such collection is made in
| compliance with the tax collection brackets prescribed by the | Department in
its Rules and Regulations.
| Any person who knowingly sells, purchases, installs, | transfers, possesses, uses, or accesses any automated sales | suppression device, zapper, or phantom-ware in this State is | guilty of a Class 3 felony. | For the purposes of this Section: | "Automated sales suppression device" or "zapper" means a | software program that falsifies the electronic records of an | electronic cash register or other point-of-sale system, |
| including, but not limited to, transaction data and transaction | reports. The term includes the software program, any device | that carries the software program, or an Internet link to the | software program. | "Phantom-ware" means a hidden programming option embedded | in the operating system of an electronic cash register or | hardwired into an electronic cash register that can be used to | create a second set of records or that can eliminate or | manipulate transaction records in an electronic cash register. | "Electronic cash register" means a device that keeps a | register or supporting documents through the use of an | electronic device or computer system designed to record | transaction data for the purpose of computing, compiling, or | processing retail sales transaction data in any manner. | "Transaction data" includes: items purchased by a | customer; the price of each item; a taxability determination | for each item; a segregated tax amount for each taxed item; the | amount of cash or credit tendered; the net amount returned to | the customer in change; the date and time of the purchase; the | name, address, and identification number of the vendor; and the | receipt or invoice number of the transaction. | "Transaction report" means a report that documents, | without limitation, the sales, taxes, or fees collected, media | totals, and discount voids at an electronic cash register and | that is printed on a cash register tape at the end of a day or | shift, or a report that documents every action at an electronic |
| cash register and is stored electronically. | A prosecution for any act in violation of this Section may | be commenced
at any time within 3 years of the commission of | that act.
| This Section does not apply if the violation in a | particular case also
constitutes a criminal violation of the | Retailers' Occupation Tax Act or
the Use Tax Act.
| (Source: P.A. 97-1150, eff. 1-25-13.)
| Section 20. The Retailers' Occupation Tax Act is amended by | changing Section 13 as follows:
| (35 ILCS 120/13) (from Ch. 120, par. 452)
| Sec. 13. Criminal penalties. | (a) When the amount due is under $300, any person engaged
| in the business of selling tangible personal property at retail | in this
State who fails to file a return, or who files a | fraudulent return, or
any officer, employee or agent of a | corporation, member, employee or
agent of a partnership, or | manager, member, agent, or employee of a limited
liability | company engaged in the business of selling tangible personal
| property at retail in this State who, as such officer, | employee, agent,
manager, or member is under a duty to file a | return, or any officer, agent or
employee of a corporation, | member, agent, or employee of a partnership, or
manager, | member, agent, or employee of a limited liability company |
| engaged in
the business of selling tangible personal property | at retail in this State who
files or causes to be filed or | signs or causes to be signed a fraudulent
return filed on | behalf of such corporation or limited liability company, or
any | accountant or other agent who knowingly enters false | information on the
return of any taxpayer under this Act, is | guilty of a Class 4 felony.
| Any person who or any officer or director of any | corporation, partner or
member of any partnership, or manager | or member of a limited liability company
that: (a) violates | Section 2a of this Act or (b) fails to keep books and
records, | or fails to produce books and records as required by Section 7 | or (c)
willfully violates a rule or regulation of the | Department for the
administration and enforcement of this Act | is guilty of a Class A misdemeanor.
Any person, manager or | member of a limited liability company, or officer or
director | of any corporation who engages in the business of selling | tangible
personal property at retail after the certificate of | registration of that
person, corporation, limited liability | company, or partnership has been revoked
is guilty of a Class A | misdemeanor. Each day such person, corporation, or
partnership | is engaged in business without a certificate of registration or
| after the certificate of registration of that person, | corporation, or
partnership has been revoked constitutes a | separate offense.
| Any purchaser who obtains a registration number or resale |
| number from
the Department through misrepresentation, or who | represents to a seller
that such purchaser has a registration | number or a resale number from the
Department when he knows | that he does not, or who uses his registration
number or resale | number to make a seller believe that he is buying tangible
| personal property for resale when such purchaser in fact knows | that this is
not the case is guilty of a Class 4 felony.
| Any distributor, supplier or other reseller of motor fuel | registered
pursuant to Section 2a or 2c of this Act who fails | to collect the prepaid
tax on invoiced gallons of motor fuel | sold or who fails to deliver a statement
of tax paid to the | purchaser or to the Department as required by Sections
2d and | 2e of this Act, respectively, shall be guilty of a Class A | misdemeanor
if the amount due is under $300, and a Class 4 | felony if the amount due
is $300 or more.
| When the amount due is under $300, any person who accepts | money
that is due to the Department under this Act from a | taxpayer for the purpose of
acting as the taxpayer's agent to | make the payment to the Department, but who
fails to remit such | payment to the Department when due is guilty of a Class 4
| felony.
| Any seller who collects or attempts to collect an amount | (however
designated) which purports to reimburse such seller | for retailers'
occupation tax liability measured by receipts | which such seller knows are
not subject to retailers' | occupation tax, or any seller who knowingly
over-collects or |
| attempts to over-collect an amount purporting to reimburse
such | seller for retailers' occupation tax liability in a transaction | which
is subject to the tax that is imposed by this Act, shall | be guilty of a
Class 4 felony for each such offense. This | paragraph does not apply to
an amount collected by the seller | as reimbursement for the seller's
retailers' occupation tax | liability on receipts which are subject to tax
under this Act | as long as such collection is made in compliance with the
tax | collection brackets prescribed by the Department in its Rules | and
Regulations.
| When the amount due is $300 or more, any person engaged in | the business
of selling tangible personal property at retail in | this State who fails
to file a return, or who files a | fraudulent return, or any officer, employee
or agent of a | corporation, member, employee or agent of a partnership, or
| manager, member, agent, or employee of a limited liability | company engaged in
the business of selling tangible personal | property at retail in this State who,
as such officer, | employee, agent, manager, or member is under a duty to file a
| return and who fails to file such return or any officer, agent, | or employee of
a corporation, member, agent or employee of a | partnership, or manager, member,
agent, or employee of a | limited liability company engaged in the business of
selling | tangible personal property at retail in this State who files or | causes
to be filed or signs or causes to be signed a fraudulent | return filed on behalf
of such corporation or limited liability |
| company, or any accountant or other
agent who knowingly enters | false information on the return of any taxpayer
under this Act | is guilty of a Class 3 felony.
| When the amount due is $300 or more, any person engaged in | the business
of selling tangible personal property at retail in | this State who accepts
money that is due to the Department | under this
Act from a taxpayer for the purpose of acting as the | taxpayer's agent to
make payment to the Department but fails to | remit such payment to the
Department when due, is guilty of a | Class 3 felony.
| Any person whose principal place of business is in this | State and
who is charged with a violation under this Section | shall be
tried in the county where his principal place of | business is
located unless he asserts a right to be tried in | another venue.
| Any taxpayer or agent of a taxpayer who with the intent to | defraud
purports to make a payment due to the Department by | issuing or delivering a
check or other order upon a real or | fictitious depository for the payment
of money, knowing that it | will not be paid by the depository, shall be
guilty of a | deceptive practice in violation of Section 17-1 of the Criminal
| Code of 2012.
| (b) A person commits the offense of sales tax evasion under | this Act when he knowingly attempts in any manner to evade or | defeat the tax imposed on him or on any other person, or the | payment thereof, and he commits an affirmative act in |
| furtherance of the evasion. For purposes of this Section, an | "affirmative act in furtherance of the evasion" means an act | designed in whole or in part to (i) conceal, misrepresent, | falsify, or manipulate any material fact or (ii) tamper with or | destroy documents or materials related to a person's tax | liability under this Act. Two or more acts of sales tax evasion | may be charged as a single count in any indictment, | information, or complaint and the amount of tax deficiency may | be aggregated for purposes of determining the amount of tax | which is attempted to be or is evaded and the period between | the first and last acts may be alleged as the date of the | offense. | (1) When the amount of tax, the assessment or payment | of which is attempted to be or is evaded is less than $500 | a person is guilty of a Class 4 felony. | (2) When the amount of tax, the assessment or payment | of which is attempted to be or is evaded is $500 or more | but less than $10,000, a person is guilty of a Class 3 | felony. | (3) When the amount of tax, the assessment or payment | of which is attempted to be or is evaded is $10,000 or more | but less than $100,000, a person is guilty of a Class 2 | felony. | (4) When the amount of tax, the assessment or payment | of which is attempted to be or is evaded is $100,000 or | more, a person is guilty of a Class 1 felony. |
| Any person who knowingly sells, purchases, installs, | transfers, possesses, uses, or accesses any automated sales | suppression device, zapper, or phantom-ware in this State is | guilty of a Class 3 felony. | For the purposes of this Section: | "Automated sales suppression device" or "zapper" means a | software program that falsifies the electronic records of an | electronic cash register or other point-of-sale system, | including, but not limited to, transaction data and transaction | reports. The term includes the software program, any device | that carries the software program, or an Internet link to the | software program. | "Phantom-ware" means a hidden programming option embedded | in the operating system of an electronic cash register or | hardwired into an electronic cash register that can be used to | create a second set of records or that can eliminate or | manipulate transaction records in an electronic cash register. | "Electronic cash register" means a device that keeps a | register or supporting documents through the use of an | electronic device or computer system designed to record | transaction data for the purpose of computing, compiling, or | processing retail sales transaction data in any manner. | "Transaction data" includes: items purchased by a | customer; the price of each item; a taxability determination | for each item; a segregated tax amount for each taxed item; the | amount of cash or credit tendered; the net amount returned to |
| the customer in change; the date and time of the purchase; the | name, address, and identification number of the vendor; and the | receipt or invoice number of the transaction. | "Transaction report" means a report that documents, | without limitation, the sales, taxes, or fees collected, media | totals, and discount voids at an electronic cash register and | that is printed on a cash register tape at the end of a day or | shift, or a report that documents every action at an electronic | cash register and is stored electronically. | (c) A prosecution for any act in violation of this Section | may be commenced
at any time within 5 years of the commission | of that act.
| (Source: P.A. 97-1074, eff. 1-1-13; 97-1150, eff. 1-25-13.)
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Effective Date: 1/1/2014
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