People v. Robins

Mr. PRESIDING JUSTICE SIMKINS

delivered the opinion of the court:

On May 24, 1973, John Green, an employee of the Department of Revenue of the State of Illinois, after a finding of probable cause made by a judge of tire circuit court of Sangamon County, filed a complaint charging the defendant-appellee Leonard Robins with the filing of false and fraudulent Retailer’s Occupation Tax Returns in violation of section 13 of the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1971, ch. 120, § 452). The alleged violations occurred during the years 1971 and 1972. The violation is, by the statute,…