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Illinois · Through at least Public Act 104-790

235 ILCS 5/6-3

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Where this section sits in the code
  1. CHAPTER 235 LIQUOR
  2. Liquor Control Act of 1934.

Violation of tax Acts; refusal, revocation, or suspension of license.

(a) In addition to other grounds specified in this Act, the State Commission or the local liquor control commissioner, on complaint of the Department, shall refuse the issuance or renewal of a license, or suspend or revoke the license, of any person, for any of the following violations of any tax Act administered by the Department:

1. Failure to make a tax return.

2. The filing of a fraudulent return.

3. Failure to pay all or part of any tax or penalty finally determined to be due.

4. Failure to keep books and records.

5. Failure to secure and display a certificate or sub-certificates of registration, if required.

6. Wilful violation of any rule or regulation of the Department relating to the administration and enforcement of tax liability.

(b) Upon receiving notice from the Department that a violation of any of items 1 through 6 of subsection (a) have been corrected or otherwise resolved to the Department's satisfaction, the Commission may vacate an Order of Revocation.

Collected 2026-09-15T04:46:32Z. Source file · JSON

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