Statutes, codes, and regulations
Illinois Compiled Statutes
GOVERNMENTChapter 35 - REVENUESubchapter - USE AND OCCUPATION TAXESAct 128 - CIGARETTE MACHINE OPERATORS' OCCUPATION TAX ACT
Article 1 - CIGARETTE MACHINE OPERATORS' OCCUPATION TAX ACT
Section 35 ILCS 128/1-145 - Failure to preserve records; penalty

35 ILCS 128/1-145

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Current through Public Act 103-1052
Section 35 ILCS 128/1-145 - 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.

35 ILCS 128/1-145

Added by P.A. 097-0688,§ 1-145, eff. 6/14/2012.