Illinois Compiled Statutes
35 ILCS 5/ - Illinois Income Tax Act.
Article 13 - Crimes

(35 ILCS 5/Art. 13 heading)

(35 ILCS 5/1301) (from Ch. 120, par. 13-1301)
Sec. 1301. Willful and Fraudulent Acts. Any person who is subject to the provisions of this Act and who
willfully fails to file a return, or who files a fraudulent return, or who willfully attempts in any other
manner to evade or defeat any tax imposed by this Act or the payment
thereof, or any accountant or other agent who knowingly enters false
information on the return of any taxpayer under this Act, shall, in addition to
other penalties, be guilty of a Class 4 felony for the
first offense and a Class 3 felony for each subsequent
offense. Any person who is subject to this Act and who willfully violates
any rule or regulation of the Department
for the administration and enforcement of this Act or who fails to keep books
and records as required in this Act is, in addition to other penalties, guilty
of a Class A misdemeanor.
Any person whose commercial domicile or whose residence is in
this State and who is charged with a violation under this Section shall be
tried in the county where his commercial domicile or his residence is
located unless he asserts a right to be tried in another venue. A
prosecution for any act in violation of this Section may be
commenced at any time within 5 years of the commission of that act.

(Source: P.A. 94-1074, eff. 12-26-06.)

(35 ILCS 5/1302) (from Ch. 120, par. 13-1302)
Sec. 1302. Willful Failure to Pay Over. Any person who accepts money that is due to the Department under this
Act from a taxpayer for the purpose of acting as the taxpayer's agent to
make the payment to the Department, but who willfully fails to remit such
payment to the Department when due, shall be guilty of a Class A misdemeanor.
Any such person who purports to make such payment by issuing or delivering
a check or other order upon a real or fictitious depository for the payment
of money, knowing that it will not be paid by the depository, shall be guilty
of a deceptive practice in violation of Section 17-1 of the Criminal Code
of 2012. Any person whose commercial domicile or whose
residence is in this State and who is charged with a violation under this
Section shall be tried in the county where his commercial domicile or his
residence is located unless he asserts a right to be tried in another
venue. A prosecution for any act in violation of this Section
may be commenced at any time within 5 years of the commission of that act.

(Source: P.A. 97-1150, eff. 1-25-13.)