Sec. 28. Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited stamp, (d) falsely or fraudulently makes, forges, alters or counterfeits any tax imprint on an original package of cigarettes inside a sealed transparent wrapper, (e) causes or procures falsely or fraudulently to be made, forged, altered or counterfeited any such tax imprint or (f) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited tax imprint, for the purpose of evading the tax imposed by this Act, shall be guilty of a Class 2 felony.
Illinois Compiled Statute
35 ILCS 135/28
Offense Description
Manufacture or use of forged or counterfeit stamps
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.
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.
Under Illinois law, 35 ILCS 135/28 (Manufacture or use of forged or counterfeit stamps) 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 ScopePetty Offense
No incarceration authorized · Fine up to $1,000
Court Appearance MandateRelease 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.
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 SanctionStandard Administrative Protocol
No automatic driver's license suspension or mandatory revocation is triggered by this offense code alone upon citation.
Sec. 28. Any person who (a) falsely or fraudulently makes, forges, alters or counterfeits any stamp provided for herein, (b) causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, (c) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited stamp, (d) falsely or fraudulently makes, forges, alters or counterfeits any tax imprint on an original package of cigarettes inside a sealed transparent wrapper, (e) causes or procures falsely or fraudulently to be made, forged, altered or counterfeited any such tax imprint or (f) knowingly and wilfully utters, publishes, passes or tenders as genuine any such false, altered, forged or counterfeited tax imprint, for the purpose of evading the tax imposed by this Act, shall be guilty of a Class 2 felony.
(Source: P.A. 98-1055, eff. 1-1-16.)
Frequently Asked Questions & Legal Analysis
Authoritative Statutory Guidance
What is the statutory penalty and sentencing range for 35 ILCS 135/28 in Illinois?
Under Illinois law, 35 ILCS 135/28 (Manufacture or use of forged or counterfeit stamps) is classified as a Petty Offense.
Sentencing Scope: No incarceration authorized · Fine up to $1,000
Is a court appearance mandatory for 35 ILCS 135/28 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 135/28 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 135/28?
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 Citation35 ILCS 135/28 (West 2026)
The Bluebook Style (21st ed.)35 Ill. Comp. Stat. 135/28 (2026)
Canonical Web Referencehttps://ilcsindex.com/statutes/35-ilcs-135-28