Failure to keep records; penalty

35 ILCS 128/1-140, under Cigarette Machine Operators' Occupation Tax Act.

35 ILCS 128/1-140

(35 ILCS 128/1-140)

Sec. 1-140. Failure to keep records; penalty. Any person required by this Act to keep records of any kind, who fails to keep the required records or falsifies those records, is guilty of a Class 4 felony.

(Source: P.A. 97-688, eff. 6-14-12.)