Illinois Compiled Statutes (Tax)
35 ILCS 130/23
Every distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act and their manufacturer representatives, or other person who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having affixed thereto any fraudulent, spurious, imitation or counterfeit stamp, or stamp which has been previously affixed, or affixes a stamp which has previously been affixed to an original package, or who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having imprinted thereon underneath the sealed transparent wrapper thereof any fraudulent, spurious, imitation or counterfeit tax imprint, shall be deemed guilty of a Class 2 felony
Sec. 23. Every distributor, secondary distributor, retailer, manufacturer with authority to maintain manufacturer representatives under Section 4f of this Act and their manufacturer representatives, or other person who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having affixed thereto any fraudulent, spurious, imitation or counterfeit stamp, or stamp which has been previously affixed, or affixes a stamp which has previously been affixed to an original package, or who shall knowingly and wilfully sell or offer for sale any original package, as defined in this Act, having imprinted thereon underneath the sealed transparent wrapper thereof any fraudulent, spurious, imitation or counterfeit tax imprint, shall be deemed guilty of a Class 2 felony. (Source: P.A. 97-587, eff. 8-26-11; 98-1055, eff. 1-1-16 .)
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Nearby sections (25 sections)
- 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…
- 130/25 · Any person, or any officer, agent or employee of any person,…
- 130/26 · Whoever acts as a distributor, secondary distributor,…
- 130/27 · Any costs which may be assessed by the court upon the final…
- 130/28 · (Repealed)
- 130/28a · If, at the time of terminating his or her business, any…
- 130/29 · (Repealed)
- 130/29.5 · Rulemaking
- 130/30 · This Act shall be known as the "Cigarette Tax Act," and may be…
- 405/1 · This Act may be cited as the Illinois Estate and…
- 405/2 · Definitions
- 405/3 · Illinois estate tax