HB 5289

  • Illinois House Bill
  • 97th Regular Session
  • Introduced in House May 25, 2012
  • Passed House Mar 28, 2012
  • Passed Senate May 25, 2012
  • Signed by Governor Aug 24, 2012

Use/Occ Tax-Penalties

Abstract

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.

Bill Sponsors (4)

Votes


Actions


Aug 24, 2012

House

Effective Date January 1, 2013

House

Governor Approved

House

Public Act . . . . . . . . . 97-1074

Jun 26, 2012

House

Sent to the Governor

May 28, 2012

House

Passed Both Houses

House

Senate Floor Amendment No. 2 House Concurs 089-025-000

House

Senate Committee Amendment No. 1 House Concurs 089-025-000

House

Senate Floor Amendment No. 2 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000

House

Senate Committee Amendment No. 1 Motion to Concur Recommends Be Adopted Rules Committee; 004-000-000

May 25, 2012

Senate

Third Reading - Passed; 033-023-000

House

Arrived in House

House

Senate Floor Amendment No. 2 Motion to Concur Referred to Rules Committee

House

Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee

House

Senate Floor Amendment No. 2 Motion Filed Concur Rep. Arthur Turner

House

Senate Committee Amendment No. 1 Motion Filed Concur Rep. Arthur Turner

House

Placed on Calendar Order of Concurrence Senate Amendment(s) 1, 2

May 23, 2012

Senate

Added as Alternate Co-Sponsor Sen. Michael W. Frerichs

Senate

Added as Alternate Co-Sponsor Sen. Ira I. Silverstein

May 15, 2012

Senate

Second Reading

Senate

Placed on Calendar Order of 3rd Reading May 16, 2012

Senate

Senate Floor Amendment No. 2 Adopted; Schoenberg

May 10, 2012

Senate

Added as Alternate Co-Sponsor Sen. John G. Mulroe

May 09, 2012

Senate

Senate Floor Amendment No. 2 Recommend Do Adopt Criminal Law; 007-002-000

May 08, 2012

Senate

Senate Floor Amendment No. 2 Assignments Refers to Criminal Law

May 07, 2012

Senate

Senate Floor Amendment No. 2 Referred to Assignments

Senate

Senate Floor Amendment No. 2 Filed with Secretary by Sen. Jeffrey M. Schoenberg

May 02, 2012

Senate

Senate Committee Amendment No. 1 Adopted

Senate

Do Pass as Amended Criminal Law; 005-002-000

Senate

Placed on Calendar Order of 2nd Reading May 3, 2012

May 01, 2012

Senate

Senate Committee Amendment No. 1 Assignments Refers to Criminal Law

Senate

Senate Committee Amendment No. 1 Filed with Secretary by Sen. Jeffrey M. Schoenberg

Senate

Senate Committee Amendment No. 1 Referred to Assignments

Apr 26, 2012

Senate

Postponed - Criminal Law

Apr 17, 2012

Senate

Assigned to Criminal Law

Mar 29, 2012

Senate

First Reading

Senate

Chief Senate Sponsor Sen. Jeffrey M. Schoenberg

Senate

Placed on Calendar Order of First Reading

Senate

Referred to Assignments

Senate

Arrive in Senate

Mar 28, 2012

House

Motion Filed to Reconsider Vote Rep. Mike Bost

House

Motion to Reconsider Vote - Withdrawn Rep. Mike Bost

House

Third Reading - Short Debate - Passed 114-000-000

Mar 27, 2012

House

Recalled to Second Reading - Short Debate

House

Placed on Calendar Order of 3rd Reading - Short Debate

House

House Floor Amendment No. 2 Adopted by Voice Vote

Mar 26, 2012

House

House Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 003-000-000

Mar 23, 2012

House

House Floor Amendment No. 2 Referred to Rules Committee

House

House Floor Amendment No. 2 Filed with Clerk by Rep. Arthur Turner

Mar 09, 2012

House

Placed on Calendar Order of 3rd Reading - Short Debate

House

Second Reading - Short Debate

Mar 08, 2012

House

House Committee Amendment No. 1 Adopted in Judiciary II - Criminal Law Committee; by Voice Vote

House

Placed on Calendar 2nd Reading - Short Debate

House

Do Pass as Amended / Short Debate Judiciary II - Criminal Law Committee; 009-000-000

Mar 05, 2012

House

House Committee Amendment No. 1 Rules Refers to Judiciary II - Criminal Law Committee

Mar 01, 2012

House

House Committee Amendment No. 1 Filed with Clerk by Rep. Arthur Turner

House

House Committee Amendment No. 1 Referred to Rules Committee

Feb 27, 2012

House

Assigned to Judiciary II - Criminal Law Committee

Feb 08, 2012

House

First Reading

House

Referred to Rules Committee

House

Filed with the Clerk by Rep. Arthur Turner

Bill Text

Bill Text Versions Format
Introduced HTML
Engrossed HTML
Enrolled HTML

Related Documents

Document Format
Public Act
Senate Amendment 002
Senate Amendment 001
House Amendment 002
House Amendment 001

Sources

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