Sec. 55.15. Violations.
76 words·~1 min read·
/il/chapter-415/act-5/55-15A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 55.15. Violations.
(a)Any retailer who fails to make a return, or who makes a fraudulent return, or who willfully violates any rule or regulation of the Department of Revenue for the administration and enforcement of the fee imposed by Section 55.8, is guilty of a Class 4 felony.
(b)Any retailer who knowingly violates subsections
(a)(2),
(a)(3), or
(b)of Section 55.8 commits a petty offense punishable by a fine of $100.