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What penalties are associated with the failure to pay Cigarette Use Tax?

Answer #368 -- ( Published 10/14/2005 09:28 AM | Updated 07/12/2017 10:41 AM )

What penalties are associated with the failure to pay Cigarette Use Tax?

For possession of unstamped cigarettes:

  • $20 for each package of cigarettes in excess of 9 packages but not more than 100 packages, and
  • $25 for each package of cigarettes in excess of 100 packages. [35 ILCS 130/25a and 25b]

There are also criminal penalties for the sale or possession of unstamped cigarettes. [35 ILCS 130/24; 35 ILCS 135/30]

In addition, there are criminal penalties for unauthorized transportation of unstamped cigarettes. [35 ILCS 130/9c]

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