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digital asset brokers. Books, records, papers, and documents that are required by this Section to be kept shall, at all times during the usual business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. The books, records, papers, and documents for any period with respect to which the Department is authorized to issue a notice of tax liability shall be preserved until the expiration of that period. Section 3-50. Deposits of proceeds The moneys received by the Department from the tax imposed by this Act shall be deposited into the General Revenue Fund. Section 3-55. Criminal penalties. Any digital asset broker 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 SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468