{"data":{"id":"us-il/415-ilcs-5-55.15","jurisdiction":"us-il","citation":"415 ILCS 5/55.15","heading":"Violations.","body":"(a) Any retailer who fails to make a return, or who makes a fraudulent return, or who willfully violates any rule or regulation of the Department of Revenue for the administration and enforcement of the fee imposed by Section 55.8, is guilty of a Class 4 felony.\n(b) Any retailer who knowingly violates subsections (a) (2), (a) (3), or (b) of Section 55.8 commits a petty offense punishable by a fine of $100.","path":["CHAPTER 415 ENVIRONMENTAL SAFETY","Environmental Protection Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=1585\u0026ChapterID=36\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:36Z","sha256":"f868c2631c4d0e39b432a71306f13a01aa7c5f7f941bad81d24c4ddcf88eeed9","source_id":"us-il","stale":false,"prev":"us-il/415-ilcs-5-55.14","next":"us-il/415-ilcs-5-56"},"notice":"GroundRules: Original legal text. Not legal advice."}