Illinois Compiled Statutes 35 ILCS 130 Cigarette Tax Act. Section 15

    (35 ILCS 130/15) (from Ch. 120, par. 453.15)

    Sec. 15. Any person who shall fail to safely preserve the records required by Section 11 and Section 11a of this Act for the period of three 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. 96-1027, eff. 7-12-10.)

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Last modified: February 18, 2015