Illinois Code § 35 ILCS 135/29

Every distributor, secondary distributor, or other person who shall knowingly and wilfully
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sell or offer for sale any original package, as defined in this Act,
having affixed thereto any fraudulent, spurious, imitation or counterfeit
stamp, or stamp which has been previously affixed, or affixes a stamp which
has previously been affixed to an original package, or who shall knowingly
and wilfully sell or offer for sale any original package, as defined in
this Act, having imprinted thereon underneath the sealed transparent
wrapper thereof any fraudulent, spurious, imitation or counterfeit tax
imprint, shall be deemed guilty of a Class 2 felony.

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

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