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| Public Act 102-0851 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Motor Fuel Tax Law is amended by changing | ||||
Section 15 as follows:
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(35 ILCS 505/15) (from Ch. 120, par. 431)
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Sec. 15. 1. Any person who knowingly acts as a distributor | ||||
of motor fuel
or supplier of special fuel, or receiver of fuel | ||||
without having a license so to
do, or who knowingly fails or | ||||
refuses to file a return with the Department as
provided in | ||||
Section 2b, Section 5, or Section 5a of this Act, or who | ||||
knowingly
fails or refuses to make payment to the Department | ||||
as provided either in
Section 2b, Section 6, Section 6a, or | ||||
Section 7 of this Act, shall be guilty of
a Class 3 felony. | ||||
Each day any person knowingly acts as a distributor of motor
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fuel, supplier of special fuel, or receiver of fuel without | ||||
having a
license so to do or after such a license has been | ||||
revoked, constitutes a
separate offense.
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2. Any person who acts as a motor carrier without having a | ||||
valid
motor fuel use tax license, issued by the Department or | ||||
by a member
jurisdiction under the provisions of the | ||||
International Fuel Tax Agreement, or a
valid single trip | ||||
permit is guilty of a Class A misdemeanor for a first offense
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and is guilty of a Class 4 felony for each subsequent offense. | ||
Any person (i)
who fails or refuses to make payment to the | ||
Department as provided in Section
13a.1 of this Act or in the | ||
International Fuel Tax Agreement referenced in
Section 14a, or | ||
(ii) who fails or refuses to make the quarterly return as
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provided in Section 13a.3 is guilty of a Class 4 felony; and | ||
for each
subsequent offense, such person is guilty of a Class 3 | ||
felony.
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3. In case such person acting as a distributor, receiver, | ||
supplier,
or motor carrier is a corporation, then the officer | ||
or officers, agent
or agents, employee or employees, of such | ||
corporation responsible for any
act of such corporation, or | ||
failure of such corporation to act, which acts
or failure to | ||
act constitutes a violation of any of the provisions of this
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Act as enumerated in paragraphs 1 and 2 of this Section, shall | ||
be punished
by such fine or imprisonment, or by both such fine | ||
and imprisonment as
provided in those paragraphs.
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3.5. Any person who knowingly enters false information on | ||
any supporting
documentation required to be kept by Section 6 | ||
or 6a of this Act is guilty of a
Class 3
felony.
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3.7. Any person who knowingly attempts in any manner to | ||
evade or defeat any
tax imposed by this Act or the payment of | ||
any tax imposed by this Act is guilty
of a Class 2 felony.
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4. Any person who refuses, upon demand, to submit for | ||
inspection,
books and records, or who fails or refuses to keep | ||
books and records in
violation of Section 12 of this Act, or | ||
any distributor, receiver, or
supplier who violates
any | ||
reasonable rule or regulation adopted
by the Department for | ||
the enforcement of this Act is guilty of a Class A
misdemeanor. | ||
Any person
who acts
as a blender in violation of Section 3 of | ||
this Act or who
having transported reportable motor fuel | ||
within Section 7b
of this Act fails to make the return required | ||
by that Section,
is guilty of a Class 4 felony.
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5. Any person licensed under Section 13a.4, 13a.5, or the | ||
International
Fuel Tax Agreement who: (a) fails or refuses to | ||
keep records
and
books, as provided in Section 13a.2 or as | ||
required
by the terms of the
International Fuel Tax Agreement, | ||
(b) refuses upon demand
by the Department to submit for | ||
inspection and examination the records required
by Section | ||
13a.2 of this Act or by the terms of the International Fuel
Tax | ||
Agreement, or (c) violates any reasonable rule or
regulation | ||
adopted by the Department for the enforcement of this Act, is
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guilty of a Class A misdemeanor.
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6. Any person who makes any false return or report to the
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Department as to any material fact required by Sections 2b, 5, | ||
5a, 7, 13, or
13a.3 of this Act or by the International Fuel | ||
Tax Agreement
is guilty of a Class 2 felony.
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7. A prosecution for any violation of this Section may be
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commenced anytime within 5 years of the commission of that | ||
violation.
A prosecution for tax evasion as set forth in | ||
paragraph 3.7 of this Section
may be prosecuted any time | ||
within 5 years of the commission of the last act in
furtherance | ||
of evasion. The running of the period of limitations under | ||
this
Section shall be suspended while any proceeding or appeal | ||
from
any proceeding relating to the quashing or enforcement of | ||
any grand jury or
administrative subpoena issued in connection | ||
with an investigation of the
violation of any provision of | ||
this Act is pending.
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8. Any person who provides false documentation required by | ||
any
Section of this Act is guilty of a Class 4 felony.
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9. Any person filing a fraudulent application or order | ||
form under any
provision of this Act is guilty of a Class A | ||
misdemeanor. For each subsequent
offense, the person is guilty | ||
of a Class 4 felony.
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10. Any person who acts as a motor carrier and who fails to | ||
carry a
manifest as provided in Section 5.5 is guilty of a | ||
Class A misdemeanor. For
each subsequent offense, the person | ||
is guilty of a Class 4 felony.
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11. Any person who knowingly sells or attempts to sell | ||
dyed diesel fuel
for highway use or for use by | ||
recreational-type watercraft on the waters of
this State is | ||
guilty of a Class 4 felony. For each subsequent
offense, the | ||
person is guilty of a Class 2 felony.
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12. Any person who knowingly possesses dyed diesel fuel | ||
for highway
use or for use by recreational-type watercraft on | ||
the waters of this State
is guilty of a Class A misdemeanor. | ||
For each subsequent offense,
the person is guilty of a Class 4 | ||
felony.
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13. Any person who sells or transports dyed diesel fuel | ||
without the
notice required by Section 4e shall pay the | ||
following penalty:
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First occurrence....................................$ 500
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Second and each occurrence thereafter..............$1,000
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14. Any person who owns, operates, or controls any | ||
container, storage
tank, or facility used to store or | ||
distribute dyed diesel fuel without the
notice required by | ||
Section 4f shall pay the following penalty:
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First occurrence....................................$ 500
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Second and each occurrence thereafter..............$1,000
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15. If a motor vehicle required to be registered for | ||
highway purposes
is found to have dyed diesel fuel within
the | ||
ordinary fuel tanks attached to the motor vehicle or if a
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recreational-type watercraft on the waters of this State is | ||
found to have dyed
diesel fuel within the ordinary fuel tanks | ||
attached to the watercraft, the
operator shall pay the | ||
following penalty:
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First occurrence...................................$1,000
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Second and each occurrence thereafter..............$5,000
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16. Any licensed motor fuel distributor or licensed | ||
supplier who sells
or attempts to sell dyed diesel fuel for | ||
highway use or for use by
recreational-type watercraft on the | ||
waters of this State shall pay the
following penalty:
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First occurrence...................................$1,000
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Second and each occurrence thereafter..............$5,000
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17. Any person who knowingly sells or distributes dyed | ||
diesel fuel
without the notice required by Section 4e is | ||
guilty of a petty offense. For
each subsequent offense, the | ||
person is guilty of a Class A misdemeanor.
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18. Any person who knowingly owns, operates, or controls | ||
any
container, storage tank, or facility used to store or | ||
distribute dyed diesel
fuel without the notice required by | ||
Section 4f is guilty of a petty offense.
For each subsequent | ||
offense the person is guilty of a Class A
misdemeanor.
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For purposes of this Section, dyed diesel fuel means any | ||
dyed diesel fuel
whether or not dyed pursuant to Section 4d of | ||
this Law.
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Any person aggrieved by any action of the Department under | ||
item 13, 14, 15,
or 16 of this Section may protest the action | ||
by making a written request for a
hearing within 60 days of the | ||
original action. If the hearing is not requested
in writing | ||
within 60 days, the original action is final.
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All penalties received under items 13, 14, 15, and 16 of | ||
this Section shall
be deposited into the Tax Compliance and | ||
Administration Fund.
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(Source: P.A. 96-1384, eff. 7-29-10.)
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(35 ILCS 505/7b rep.)
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Section 10. The Motor Fuel Tax Law is amended by repealing | ||
Section 7b.
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