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advertising services tax. The moneys received by the Department from the tax imposed by this Act shall be deposited into the General Revenue Fund. Section 1-50. Penalties. Any provider who fails to file a return, or who violates any other provision of this Act, or who fails to keep books and records as required by this Act, or who files a fraudulent return, or who willfully violates any rule or regulation of the Department for the administration and enforcement of the provisions of this Act, or any officer or agent of a corporation or manager, member, or agent of a limited liability company subject to this Act who signs a fraudulent return filed on behalf of such corporation or limited liability company, or any accountant or other agent who knowingly enters false information on the return of any taxpayer under this Act is guilty of a Class 3 felony. A prosecution for any act in violation of this Section may be commenced at any time within 5 years of the commission of that act. Section 1-55. Department administration and enforcement. The Department shall have full power to administer and enforce this Act, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468