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PEOPLE v. KERSHNER

Nos. 2-95-0670, 2-95-0710.

684 N.E.2d 1049 (1997)

291 Ill. App.3d 1024

226 Ill.Dec. 53

The PEOPLE of the State of Illinois, Plaintiff-Appellee, v. John KERSHNER, Defendant-Appellant.

Appellate Court of Illinois, Second District.

September 9, 1997.

Attorney(s) appearing for the Case

G. Joseph Weller, Deputy Defender, Thomas A. Lillien, Asst. Defender (Courtappointed), Office of State Appellate Defender, Elgin, David N. Rechenberg (Court-appointed), Law Offices of David N. Rechenberg, Hebron, for John Kershner.

James E. Ryan, Attorney General, State of Illinois, Michael M, Glick, Asst. Attorney General, William L. Browers, Division Chief-Criminal Appeals, Chicago, for the People in No. 2-95-0670.

James E. Ryan, Attorney General, State of Illinois, Michael M. Glick, Asst. Attorney General, Chicago, Martin P. Moltz, Deputy Director, State's Attorneys Appellate Prosecutor, Elgin, for the People in No. 2-95-0710.

Justice INGLIS delivered the opinion of the court:

Defendant, John Kershner, appeals his conviction of 11 counts of failing to file a sales tax transaction reporting return (35 ILCS 120/13 (West 1994)) and of one count of filing a fraudulent sales tax return (35 ILCS 120/13 (West 1994)), contending that the Retailers' Occupation Tax Act (Act) (35 ILCS 120/1 (West 1994)) is unconstitutionally vague. We affirm.

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