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Violation Descriptions

Income Tax or Withholding Tax Fraud

Fraudulent filing or non-filing of state corporate income, personal income, or employer withholding tax returns.

Sales & Use Tax Fraud

Fraudulent filing, non-filing, or other tax violations committed by persons engaged in retail sales.

Cigarette Tax and Other Tobacco Products Tax and Related Violations

These violations include:

  • the illegal sale or delivery of unstamped cigarettes, electronic cigarettes, and other tobacco products;
  • smuggling or hijacking cigarettes, electronic cigarettes, or other tobacco products;
  • counterfeiting tax stamps; 
  • sales to underage customers; or
  • other attempts to circumvent the state tax.

Note: If you bought or acquired cigarettes from another state or country for use in Illinois, you also owe Cigarette Use Tax and must complete Form RC-44. For your convenience, Illinois (sales) Use Tax, which is also due on the purchase of cigarettes, can be paid together with Cigarette Use Tax on Form RC-44.

Motor Fuel

This includes intentional circumvention of state motor fuel tax laws by persons in the trucking industry or by motor fuel distributors. See more...


The Illinois Department of Employment Security administers unemployment claims and unemployment insurance taxes. For reporting fraud related to unemployment, visit the Illinois Department of Employment Security webpage "Reporting Unemployment Insurance Fraud".