PEOPLE OF THE STATE OF ILLINOIS v. PLAYER

TAXES, § 745 — failure to file sales tax return, evidence. In prosecution for failure to file sales tax returns, the question of whether such failure was wilful was for the jury, which was justified in finding against defendant's contention that he thought the statute was unconstitutional and that he honestly believed he was not subject to it, instructions correctly defined "wilful," and it was not error to assess gross fine instead of imposing a separate penalty on each of the counts of the indictment.

Opinion by JUSTICE RIESS.

"Not to be published in full." Opinion filed February 25, 1941. Rehearing denied April 1, 1941.