Illinois Compiled Statutes (Tax)
35 ILCS 130/15
Any person who shall fail to safely maintain and preserve the records required by Sections 11, 11a, 11b, and 11c of this Act for the period of 3 years, as required therein, 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
Official textilga.gov
Sec. 15. Any person who shall fail to safely maintain and preserve the records required by Sections 11, 11a, 11b, and 11c of this Act for the period of 3 years, as required therein, 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. (Source: P.A. 100-940, eff. 8-17-18.)
Source: view the official text
Nearby sections (25 sections)
- 130/9f · Manufacturer representatives; reports
- 130/10 · The Department, or any officer or employee designated in…
- 130/10a · No person shall be excused from testifying or from producing…
- 130/10b · All information received by the Department from returns or…
- 130/11 · Every distributor of cigarettes, who is required to procure a…
- 130/11a · Secondary distributors; records
- 130/11b · Manufacturer representatives; records
- 130/11c · Retailers; records
- 130/12 · Every distributor or secondary distributor who is required to…
- 130/13 · Whenever any original package of cigarettes is found in the…
- 130/13a · Contraband cigarettes
- 130/14 · Any person required by this Act to keep records of any kind…
- 130/15 · Any person who shall fail to safely maintain and preserve the…
- 130/15a · Failure to keep or produce books and records
- 130/16 · All legal proceedings under this Act, whether civil or…
- 130/18 · Any duly authorized employee of the Department may arrest…
- 130/18a · After seizing any original packages of cigarettes, or…
- 130/18b · Possession of more than 100 original packages of contraband…
- 130/18c · Possession of not less than 10 and not more than 100 original…
- 130/18d · Cigarette package sizes; sale of individual or loose…
- 130/20 · Whenever any peace officer of the State or any duly authorized…
- 130/21 · Destruction or use of forfeited property
- 130/22 · Any person who (a) falsely or fraudulently makes, forges,…
- 130/23 · Every distributor, secondary distributor, retailer,…
- 130/24 · Punishment for sale or possession of packages of contraband…