Illinois Code § 35 ILCS 130/14

Any person required by this Act to keep records of any kind whatsoever,
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who shall fail to keep the records so required or who shall falsify such
records, shall be guilty of a Class 4 felony. If a person fails to produce the records for inspection by the Department upon request, a prima facie presumption shall arise that the person has failed to keep the records so required. A person who is unable to rebut this presumption is in violation of this Act and is subject to the penalties provided in this Section.

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