Illinois Department of Revenue
 
 
Motor Fuel
 
 
 
 
 

Motor Fuel Tax Fraud/Violations

 
 

Report Fraud On-Line or by phone

Below is a list of possible violations and their penalties.

IFTA Civil Violations

  • Failure to display your motor fuel use tax (IFTA) license:
    • First Offense: Traffic citation plus $1,000 penalty (minimum)
    • Second or Subsequent Offense: Traffic citation plus $2,000 penalty (minimum)
  • Failure to display your motor fuel use tax (IFTA) decals.
    • First Offense: Traffic citation plus $1,000 penalty (minimum)
    • Second or Subsequent Offense: Traffic citation plus $2,000 penalty (minimum)
  • Operating without a single-trip permit.
    • First Offense: Traffic citation plus $1,000 penalty (minimum)
    • Second or Subsequent Offense: Traffic citation plus $2,000 penalty (minimum)
  • Operating with a revoked motor fuel use tax (IFTA) license.

IFTA Criminal Offenses

  • Operating without a valid motor fuel use tax license.
  • Failure to file a quarterly motor fuel use tax return.
  • Failure to make payment of motor fuel use taxes due.
  • Filing a false quarterly motor fuel use tax return.
  • Filing a false motor fuel use tax application or decal order form.
  • Failure to keep books and records.
  • Refusing upon demand to submit for inspection and examination the required books and records.

Dyed Diesel Violations

In our efforts to enforce the dyed diesel law in Illinois, an agent of the Illinois Department of Revenue may ask to inspect your fuel tanks for any presence of dye. Persons refusing to allow an inspection shall pay a $1,000 penalty for each refusal. Any license or permit issued under the Motor Fuel Tax Law may be revoked for refusing to allow an inspection.

Specific violations for dyed diesel include:

  • Knowingly selling or attempting to sell dyed diesel fuel for highway use:
    • First Offense: $2,500 fine Class A misdemeanor.
    • Second or Subsequent Offense: $5,000 fine Class 4 felony.
  • Knowingly sell, store, or transport dyed diesel fuel without the required notices:
    • First Offense: $500 fine
    • Second or Subsequent Offense: $1,000 fine
  • Having dyed diesel in the fuel tanks attached to a licensed motor vehicle:
    • First Offense: $1,000 fine, Class A misdemeanor
    • Second or Subsequent Offense: $5,000 Class 4 felony
  • Knowingly selling or attempting to sell dyed diesel fuel for use in a recreational-type watercraft:
    • First Offense: $1,000 fine Class 4 felony.
    • Second or Subsequent Offense: $5,000 fine Class 2 felony
  • Knowingly possessing dyed diesel for use in recreational-type watercraft:
    • First Offense: $1,000 fine Class A misdemeanor
    • Second or Subsequent Offense: $5,000 Class 2 felony
 
 
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