Illinois Compiled Statutes 35 ILCS 128 Cigarette Machine Operators' Occupation Tax Act. Section 1-145

    (35 ILCS 128/1-145)

    Sec. 1-145. Failure to preserve records; penalty. Any person who fails to safely preserve the records required by Section 1-75 of this Act for the period of 3 years, as required by that Section, 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. 97-688, eff. 6-14-12.)

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Last modified: February 18, 2015