During the compliance check, I noticed that cigarettes being sold do not have the correct tax stamp affixed to the bottom of the package. What should I do?
Cigarette tax stamps are regulated by the Illinois Department of Revenue. The Cigarette Tax Act states that it is a violation to possess cigarettes that are improperly stamped (35 ILCS 130/13); and authorized employees of the Illinois Department of Revenue may arrest persons violating the Act; without search warrant inspect all cigarettes located in any place of business; and seize any original packages not properly stamped (35 ILCS 130/18); and persons in possession of improperly stamped packages of cigarettes are liable to pay to the Illinois Department of Revenue, a penalty of $15 for each package of cigarettes in excess of 100 packages (35 ILCS 135/25(a)). There are provisions in the Cigarette Tax Act that give a “peace officer” of the state the authority to take other actions but none are “on site” and immediate (35 ILCS 130/20). If you encounter improperly taxed packages of cigarettes, please contact Jeff Barr @ 312.814.6884 with the estimated quantity of packages and he will not
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