What penalties are associated with the failure to pay Cigarette Use Tax?

For possession of unstamped cigarettes:

  • $20 for each package of cigarettes in excess of 9 packages but not more than 100 packages, and
  • $25 for each package of cigarettes in excess of 100 packages. [ 35 ILCS 130/25a and 25b]

There are also criminal penalties for the sale or possession of unstamped cigarettes. [ 35 ILCS 130/24; 35 ILCS 135/30]

In addition, there are criminal penalties for unauthorized transportation of unstamped cigarettes. [ 35 ILCS 130/9c]

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.