(a) In addition to other grounds specified in this Act, the State Commission or the local liquor control commissioner, on complaint of the Department, shall refuse the issuance or renewal of a license, or suspend or revoke the license, of any person, for any of the following violations of any tax Act administered by the Department:
        1. Failure to make a tax return.

Terms Used In Illinois Compiled Statutes 235 ILCS 5/6-3

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14

        2. The filing of a fraudulent return.
        3. Failure to pay all or part of any tax or penalty
    
finally determined to be due.
        4. Failure to keep books and records.
        5. Failure to secure and display a certificate or
    
sub-certificates of registration, if required.
        6. Wilful violation of any rule or regulation of the
    
Department relating to the administration and enforcement of tax liability.
    (b) Upon receiving notice from the Department that a violation of any of items 1 through 6 of subsection (a) have been corrected or otherwise resolved to the Department’s satisfaction, the Commission may vacate an Order of Revocation.
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