GroundRules
35 ILCS 128/1-145: Failure to preserve records; penalty.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Cigarette Machine Operators' Occupation Tax Act.
Any person who fails to safely preserve the records required by Section 1-75 of this Act for the period of 3 years, as required by that Section, in such manner as to insure permanency and accessibility for inspection by the Department, shall be guilty of a business offense and may be fined up to $5,000.
Collected 2026-09-15T04:46:20Z. Source file · JSON