People v. L & M LIQUORS, INC.

Our sales tax statute contains provisions under which a misdemeanor penalty can be imposed on a retailer of personal property who files, or an officer or agent of a corporate retailer who signs, a fraudulent sales tax return. Pursuant to these provisions, L & M Liquors, Inc., an Illinois retailer of liquor, was charged with having filed, and its president, Jack Shapiro, with having signed, four fraudulent sales tax returns. At their election, they were tried without a jury, found guilty, and for each offense were sentenced to pay a $250 fine and $10 costs, a total of $2080 for the two of them.