CHAPTER 35, ILCS - REVENUE

35 ILCS 135/28

Sec. 28. Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited stamp, (d) falsely or fraudulently makes, forges, alters or counterfeits any tax imprint on an original package of cigarettes inside a sealed transparent wrapper, (e) causes or procures falsely or fraudulently to be made, forged, altered or counterfeited any such tax imprint or (f) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited tax imprint, for the purpose of evading the tax imposed by this Act, shall be guilty of a Class 2 felony.

EXECUTIVE SYNOPSIS · ILLINOIS LEGAL STANDARDS Governing Authority: ILGA & Supreme Court Rules
Offense Class & Sentencing Scope Petty Offense

No incarceration authorized · Fine up to $1,000

Court Appearance Mandate Release on Notice (No Mandate)

Personal appearance is not mandatory under Rule 551 by default. The citation may be satisfied by written appearance, pre-set administrative payment, or mail-in notice unless aggravated circumstances apply.

Pretrial Fairness Act (SAFE-T Act) Presumptive Pretrial Release

Presumptive Pretrial Release: This offense is non-detainable under 725 ILCS 5/110-6.1. The defendant is entitled to release on personal recognizance with non-monetary conditions unless charged with a subsequent detainable violation.

Secretary of State License Sanction Standard Administrative Protocol

No automatic driver's license suspension or mandatory revocation is triggered by this offense code alone upon citation.

Classification Petty Offense
Court Appearance Pre-set Bond / Release on Notice
SAFE-T Act Detention Release Eligible (Conditions Apply)
SOS Reporting Code None Assigned
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Associated Offense Codes & Classifications (1)

Offense Description Class Court Mandate SAFE-T Act Reporting Code
Manufacture or use of forged or counterfeit stamps Petty Offense Release on Notice Release Eligible
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Illinois General Assembly Statutory Text (Verbatim)

Source: ilga.gov

Sec. 28. Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited stamp, (d) falsely or fraudulently makes, forges, alters or counterfeits any tax imprint on an original package of cigarettes inside a sealed transparent wrapper, (e) causes or procures falsely or fraudulently to be made, forged, altered or counterfeited any such tax imprint or (f) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited tax imprint, for the purpose of evading the tax imposed by this Act, shall be guilty of a Class 2 felony.

(Source: P.A. 98-1055, eff. 1-1-16.)

Cross-Referenced ILCS Codes