{"data":{"id":"us-il/35-ilcs-135-31","jurisdiction":"us-il","citation":"35 ILCS 135/31","heading":"","body":"Any person, or any officer, agent or employee of any person, required by this Act to make, file, render, sign or verify any report or return, who makes any false or fraudulent return or report or files any false or fraudulent return or report, shall be guilty of a misdemeanor and shall be guilty of a Class 4 felony.","path":["CHAPTER 35 REVENUE","Cigarette Use Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=585\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"c7b518142d5e1185116ec3bab1b913d46831862cd2af86dd014e21c7d6620251","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-135-30","next":"us-il/35-ilcs-135-32"},"notice":"GroundRules: Original legal text. Not legal advice."}