Illinois Compiled Statutes
35 ILCS 5/1301 (2026)
Willful and Fraudulent Acts
✓ current as of May 2026
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(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.)
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1993–2021 · leading case: People v. Olender, 854 N.E.2d 593 (Ill. 2005).
People v. Olender, 854 N.E.2d 593 (Ill. 2005). “The legislation in Public Act 88— 669, entitled “An Act in relation to government regulation,” amended, among other statutes, section 1301 of the Illinois Income Tax Act (35 ILCS 5/1301 (West 1994)), to state that a first violation of that section is a Class 4 felony and each…”
People v. Fontana, 622 N.E.2d 893 (Ill. App. Ct. 1993). “12-1301 (now 35 ILCS 5/1301 (West 1992)).) Similarly, defendant’s reliance on People v.”
People v. Komes, 749 N.E.2d 382 (Ill. App. Ct. 2001). “, was convicted of failing to file a 1996 Illinois income tax return (35 ILCS 5/1301 (West 1998)). He was sentenced to 30 months’ felony probation, ordered to pay a $1,000 fine, and ordered to file a 1996 Illinois income tax return.”
People v. Wheatley, 2021 IL App (5th) 090061-U (Ill. App. Ct. 2021). “1) (West 2016)), a Class X felony; official misconduct (720 ILCS 5/33-3(a)(2) (West 2016)), a Class 3 felony; and two counts of filing a fraudulent Illinois income tax return (35 ILCS 5/1301 (West 2016)), both Class 4 felonies.”
People v. Olender (Ill. 2005). “The legislation in Public Act 88–669, entitled “An Act in relation to government regulation,” amended, among other statutes, section 1301 of the Illinois Income Tax Act (35 ILCS 5/1301 (West 1994)), to state that a first violation of that section is a Class 4 felony and each…”
People v. Komes (Ill. App. Ct. 2001). “, was convicted of failing to file a 1996 Illinois income tax return (35 ILCS 5/1301 (West 1998)). He was sentenced to 30 months' felony probation, ordered to pay a $1,000 fine, and ordered to file a 1996 Illinois income tax return.”
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