People v. Parvin

Defendant, Robert J. Parvin, was convicted in the circuit court of Winnebago County of failing to file monthly retailers’ occupation tax (ROT) returns in violation of section 13 of the Retailers’ Occupation Tax Act (Act) (Ill. Rev. Stat. 1983, ch. 120, par. 452). During the relevant time period, section 13 provided that the failure to file such returns is a Class 4 felony. Defendant was sentenced to a 30-month term of probation, conditioned on the payment of $16,245 in restitution and performance of 100 hours of community service work.

The appellate court reversed, holding that corporate…