Illinois Compiled Statutes 35 ILCS 135 Cigarette Use Tax Act. Section 22

    (35 ILCS 135/22) (from Ch. 120, par. 453.52)

    Sec. 22.

    Any person required by this Act to keep records of any kind whatsoever, who shall fail to keep the records so required or who shall falsify such records, shall be guilty of a Class A misdemeanor.

    This Section shall not apply if the violation in a particular case also constitutes a criminal violation of the Cigarette Tax Act.

(Source: P.A. 77-2229.)

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Last modified: February 18, 2015