Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions setting forth criminal penalties for failure to file a return and for filing a fraudulent return, provides that: (i) when the amount due is under $300, the person is guilty of a Class 4 felony; (ii) when the amount due is at least $300 but less than $1,000, the person is guilty of a Class 3 felony; and (iii) when the amount due is at least $1,000, the person is guilty of a Class 2 felony. Creates the offense of tax evasion. Provides that a person commits the offense of tax evasion when he knowingly attempts in any manner to evade or defeat the tax imposed on him or on any other person, or the payment thereof and he commits an affirmative act in furtherance of the evasion. Provides that two or more acts of tax evasion may be charged as a single count in any indictment, information, or complaint and the amount of tax deficiency may be aggregated for purposes of determining the amount of tax which is attempted to be or is evaded and the period between the first and last acts may be alleged as the date of the offense. Sets forth criminal penalties for the offense of tax evasion.
Effective Date January 1, 2013
Governor Approved
Public Act . . . . . . . . . 97-1074
Sent to the Governor
Passed Both Houses
Senate Floor Amendment No. 2 House Concurs 089-025-000
Senate Committee Amendment No. 1 House Concurs 089-025-000
Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000
Third Reading - Passed; 033-023-000
Arrived in House
Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee
Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
Senate Floor Amendment No. 2 Motion Filed Concur Rep. Arthur Turner
Senate Committee Amendment No. 1 Motion Filed Concur Rep. Arthur Turner
Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 2
Added as Alternate Co-Sponsor Sen. Michael W. Frerichs
Added as Alternate Co-Sponsor Sen. Ira I. Silverstein
Second Reading
Placed on Calendar Order of 3rd Reading May 16, 2012
Senate Floor Amendment No. 2 Adopted; Schoenberg
Added as Alternate Co-Sponsor Sen. John G. Mulroe
Senate Floor Amendment No. 2 Recommend Do Adopt Criminal Law; 007-002-000
Senate Floor Amendment No. 2 Assignments Refers to Criminal Law
Senate Floor Amendment No. 2 Referred to Assignments
Senate Floor Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg
Senate Committee Amendment No. 1 Adopted
Do Pass as Amended Criminal Law; 005-002-000
Placed on Calendar Order of 2nd Reading May 3, 2012
Senate Committee Amendment No. 1 Assignments Refers to Criminal Law
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg
Senate Committee Amendment No. 1 Referred to Assignments
Postponed - Criminal Law
Assigned to Criminal Law
First Reading
Chief Senate Sponsor Sen. Jeffrey M. Schoenberg
Placed on Calendar Order of First Reading
Referred to Assignments
Arrive in Senate
Motion Filed to Reconsider Vote Rep. Mike Bost
Motion to Reconsider Vote - Withdrawn Rep. Mike Bost
Third Reading - Short Debate - Passed 114-000-000
Recalled to Second Reading - Short Debate
Placed on Calendar Order of 3rd Reading - Short Debate
House Floor Amendment No. 2 Adopted by Voice Vote
House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 003-000-000
House Floor Amendment No. 2 Referred to Rules Committee
House Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner
Placed on Calendar Order of 3rd Reading - Short Debate
Second Reading - Short Debate
House Committee Amendment No. 1 Adopted in Judiciary II - Criminal Law Committee; by Voice Vote
Placed on Calendar 2nd Reading - Short Debate
Do Pass as Amended / Short Debate Judiciary II - Criminal Law Committee; 009-000-000
House Committee Amendment No. 1 Rules Refers to Judiciary II - Criminal Law Committee
House Committee Amendment No. 1 Filed with Clerk by Rep. Arthur Turner
House Committee Amendment No. 1 Referred to Rules Committee
Assigned to Judiciary II - Criminal Law Committee
First Reading
Referred to Rules Committee
Filed with the Clerk by Rep. Arthur Turner
Bill Text Versions | Format |
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Introduced | HTML |
Engrossed | HTML |
Enrolled | HTML |
Document | Format |
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Public Act | |
Senate Amendment 002 | |
Senate Amendment 001 | |
House Amendment 002 | |
House Amendment 001 |
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