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IL HB5209

Bill

Official Source

Status

Introduced

1/27/2022

Primary Sponsor

Marcus Evans

Click for details

Origin

House of Representatives

102nd General Assembly

AI Summary

  • Amends Section 18d of the Cigarette Tax Act regarding the sale of individual or loose cigarettes
  • Shifts penalty liability from the individual employee who violates the law to the owner of the business that employs that person
  • Business owners are liable for $1,000 penalty for first violation and $3,000 for subsequent violations, with funds deposited to the Tax Compliance and Administration Fund
  • Individual violators remain subject to Class 4 felony charges
  • Authorizes the Department to adopt rules for administering penalties under this section

Legislative Description

CIGARETTE TAX-ENFORCEMENT

Last Action

Rule 19(a) / Re-referred to Rules Committee

2/18/2022

Committee Referrals

Rules2/18/2022
Sales, Amusement & Other Taxes2/15/2022
Revenue & Finance2/9/2022
Rules1/31/2022

Full Bill Text

No bill text available