CHAPTER 35, ILCS - REVENUE

35 ILCS 135/25a

Sec. 25a. Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors or transporters, as defined in Section 9c of the Cigarette Tax Act, possessing unstamped original packages of cigarettes, and licensed distributors possessing original packages of cigarettes that bear a tax stamp of another state or taxing jurisdiction, anyone possessing or having possessed more than 100 packages of contraband cigarettes contained in original packages is liable to pay, to the Department for deposit into the Tax Compliance and Administration Fund, a penalty of $25 for each such package of cigarettes in excess of 100 packages, unless reasonable cause can be established by the person upon whom the penalty is imposed. Reasonable cause shall be determined in each situation in accordance with rules adopted by the Department. The provisions of the Uniform Penalty and Interest Act do not apply to this Section.

Illinois Compiled Statute
35 ILCS 135/25a
Offense Description
Possession of cigarettes without Illinois tax stamp
Offense Classification
Petty Offense
Statutory Penalties & Sentencing Scope
No incarceration authorized · Fine up to $1,000
Supreme Court Rule 551 Mandatory Court Appearance
Personal appearance is not mandatory under Rule 551 by default. The citation may be satisfied by written appearance, pre-set administrative payment, or mail-in notice unless aggravated circumstances apply.
SAFE-T Act Pretrial Detention Eligibility (725 ILCS 5/110-6.1)
Presumptive Pretrial Release: This offense is non-detainable under 725 ILCS 5/110-6.1. The defendant is entitled to release on personal recognizance with non-monetary conditions unless charged with a subsequent detainable violation.
Secretary of State Driver's License Action
Standard Administrative Protocol: No automatic driver's license suspension or mandatory revocation is triggered by this offense code alone upon citation.
EXECUTIVE SYNOPSIS · ILLINOIS LEGAL STANDARDS Governing Authority: ILGA & Supreme Court Rules

Under Illinois law, 35 ILCS 135/25a (Possession of cigarettes without Illinois tax stamp) is classified as a Petty Offense. Statutory sentencing scope: No incarceration authorized · Fine up to $1,000. Court appearance is not mandatory (pre-set bond or notice to appear), and pretrial release is presumptively release-eligible under the SAFE-T Act.

Offense Class & Sentencing Scope Petty Offense

No incarceration authorized · Fine up to $1,000

Court Appearance Mandate Release on Notice (No Mandate)

Personal appearance is not mandatory under Rule 551 by default. The citation may be satisfied by written appearance, pre-set administrative payment, or mail-in notice unless aggravated circumstances apply.

Pretrial Fairness Act (SAFE-T Act) Presumptive Pretrial Release

Presumptive Pretrial Release: This offense is non-detainable under 725 ILCS 5/110-6.1. The defendant is entitled to release on personal recognizance with non-monetary conditions unless charged with a subsequent detainable violation.

Secretary of State License Sanction Standard Administrative Protocol

No automatic driver's license suspension or mandatory revocation is triggered by this offense code alone upon citation.

Classification Petty Offense
Court Appearance Pre-set Bond / Release on Notice
SAFE-T Act Detention Release Eligible (Conditions Apply)
SOS Reporting Code None Assigned

Associated Offense Codes & Classifications (1)

Offense Description Class Court Mandate SAFE-T Act Reporting Code Official ILGA
Possession of cigarettes without Illinois tax stamp Official ILGA · 35 ILCS 135/25a -> Petty Offense Release on Notice Release Eligible — ILGA.gov ->

Illinois General Assembly Statutory Text (Verbatim)

Source: ilga.gov ->

Sec. 25a. Possession of more than 100 original packages of contraband cigarettes; penalty. With the exception of licensed distributors or transporters, as defined in Section 9c of the Cigarette Tax Act, possessing unstamped original packages of cigarettes, and licensed distributors possessing original packages of cigarettes that bear a tax stamp of another state or taxing jurisdiction, anyone possessing or having possessed more than 100 packages of contraband cigarettes contained in original packages is liable to pay, to the Department for deposit into the Tax Compliance and Administration Fund, a penalty of $25 for each such package of cigarettes in excess of 100 packages, unless reasonable cause can be established by the person upon whom the penalty is imposed. Reasonable cause shall be determined in each situation in accordance with rules adopted by the Department. The provisions of the Uniform Penalty and Interest Act do not apply to this Section.

(Source: P.A. 100-940, eff. 8-17-18.)

Frequently Asked Questions & Legal Analysis

Authoritative Statutory Guidance
What is the statutory penalty and sentencing range for 35 ILCS 135/25a in Illinois?

Under Illinois law, 35 ILCS 135/25a (Possession of cigarettes without Illinois tax stamp) is classified as a Petty Offense.

Sentencing Scope: No incarceration authorized · Fine up to $1,000

Is a court appearance mandatory for 35 ILCS 135/25a under Illinois Supreme Court Rule 551?

No Mandatory Court Appearance (Pre-Set Bond / Notice to Appear): Personal appearance is not mandatory under Rule 551 by default. The citation may be satisfied by written appearance, pre-set administrative payment, or mail-in notice unless aggravated circumstances apply.

Is an individual accused of 35 ILCS 135/25a detainable before trial under the SAFE-T Act?

Presumptive Pretrial Release: Presumptive Pretrial Release: This offense is non-detainable under 725 ILCS 5/110-6.1. The defendant is entitled to release on personal recognizance with non-monetary conditions unless charged with a subsequent detainable violation.

What Secretary of State driver's license sanctions apply to 35 ILCS 135/25a?

Standard Administrative Protocol: No automatic driver's license suspension or mandatory revocation is triggered by this offense code alone upon citation.

Official Legal Citation Formats

Legal & Academic Reference

Standardized legal citations for briefs, court pleadings, law enforcement documentation, and academic research.

Illinois Supreme Court Citation 35 ILCS 135/25a (West 2026)
The Bluebook Style (21st ed.) 35 Ill. Comp. Stat. 135/25a (2026)
Canonical Web Reference https://ilcsindex.com/statutes/35-ilcs-135-25a
Cross-Referenced ILCS Codes