Bill Text: IL HB5209 | 2021-2022 | 102nd General Assembly | Introduced
Bill Title: Amends the Cigarette Tax Act. In provisions concerning the sale of individual or loose cigarettes, provides that penalties are imposed on the owner of a business that employs a person who, in the course of his or her employment with that business, violates those provisions (currently, the penalties are imposed on the person who violates the provisions).
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-02-18 - Rule 19(a) / Re-referred to Rules Committee [HB5209 Detail]
Download: Illinois-2021-HB5209-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Cigarette Tax Act is amended by changing | |||||||||||||||||||
5 | Section 18d as follows:
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6 | (35 ILCS 130/18d) | |||||||||||||||||||
7 | Sec. 18d. Cigarette package sizes; sale of individual or | |||||||||||||||||||
8 | loose cigarettes prohibited. Cigarettes may only be sold in | |||||||||||||||||||
9 | packages of 20 or 25 cigarettes. The sale of individual or | |||||||||||||||||||
10 | loose cigarettes is prohibited. Any owner of a business that | |||||||||||||||||||
11 | employs a person who , in the course of his or her employment | |||||||||||||||||||
12 | with that business, violates this Section of the Act is liable | |||||||||||||||||||
13 | to pay to the Department, for deposit in the Tax Compliance and | |||||||||||||||||||
14 | Administration Fund, a penalty of $1,000 for the first | |||||||||||||||||||
15 | violation and $3,000 for any subsequent violation. Any person | |||||||||||||||||||
16 | who violates this Section shall be guilty of a Class 4 felony. | |||||||||||||||||||
17 | The Department may adopt rules to administer the penalties | |||||||||||||||||||
18 | under this Section.
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19 | (Source: P.A. 100-940, eff. 8-17-18.)
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