Illinois Code § 35 ILCS 135/22

Any person required by this Act to maintain or keep records of any kind whatsoever,
Open in Lexace · Ask the AI about this section
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.

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

‹ Prev All Illinois sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.