{"data":{"id":"us-il/35-ilcs-128-1-145","jurisdiction":"us-il","citation":"35 ILCS 128/1-145","heading":"Failure to preserve records; penalty.","body":"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.","path":["CHAPTER 35 REVENUE","Cigarette Machine Operators' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3415\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"598a110b8761c98e165d65a1cc36ac3a24505668888a17f3c22fddde85dc779b","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-128-1-140","next":"us-il/35-ilcs-128-1-150"},"notice":"GroundRules: Original legal text. Not legal advice."}