Illinois Administrative Code
Title 86 - REVENUE
Part 420 - LIQUOR CONTROL ACT
Section 420.130 - Non-Beverage User's Books and Records
Current through Register Vol. 48, No. 38, September 20, 2024
a) Every person licensed as a non-beverage user shall keep books and records which shall be available to investigators or auditors of the Department during regular business hours, and shall retain such books and records at his place of business in Illinois for a period of not less than three years. Such books and records shall be so kept as correctly to disclose:
b) No non-beverage user shall sell, give away or otherwise dispose of any alcoholic liquor purchased under his license as such non-beverage user, in any form fit for beverage purposes. Any non-beverage user who violates the provisions of Section 8-11 of the Act shall pay as a penalty to the Department of Revenue the sum of $1.50 for each gallon of alcoholic liquor so diverted, and, in addition, shall be subject to the penalties provided in Section 10-1 of the Act.