{"data":{"id":"us-il/35-ilcs-143-10-35a","jurisdiction":"us-il","citation":"35 ILCS 143/10-35a","heading":"Failure to keep or produce books and records.","body":"Any person who fails to keep books and records or fails to produce books and records for inspection, as required by Section 10-35, is liable to pay to the Department, for deposit in the Tax Compliance and Administration Fund, a penalty of $1,000 for the first failure to keep books and records or failure to produce books and records for inspection, as required by Section 10-35, and $3,000 for each subsequent failure to keep books and records or failure to produce books and records for inspection, as required by Section 10-35. The Department may adopt rules to administer the penalties under this Section.","path":["CHAPTER 35 REVENUE","Tobacco Products Tax Act of 1995."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=588\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"fa436cb50df728e2110d60607b160b9765a4d090b6497552a6d7444b2c397a8e","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-143-10-35","next":"us-il/35-ilcs-143-10-36"},"notice":"GroundRules: Original legal text. Not legal advice."}