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defraud purports to make a payment due to the Department by issuing or delivering a check or other order upon a real or fictitious depository for the payment of money, knowing that it will not be paid by the depository, is guilty of a deceptive practice in violation of Section 17-1 of the Criminal Code of 2012. A prosecution for a violation described in this Section may be commenced within 3 years after the commission of the act constituting the violation. (Source: P.A. 100-201, eff. 8-18-17; 100-940, eff. 8-17-18.) ARTICLE 115 Section 115-5. The Liquor Control Act of 1934 is amended by changing Section 8-1 as follows: (235 ILCS 5/8-1) Sec. 8-1. A tax is imposed upon the privilege of engaging in business as a manufacturer or as an importing distributor of alcoholic liquor, other than beer, at the rate of $0.185 per gallon until September 1, 2009 and $0.231 per gallon beginning September 1, 2009 for cider containing not less than 0.5% alcohol by volume nor more than 7% alcohol by volume, $0.73 per gallon until September 1, 2009 and $1.39 per gallon beginning September 1, 2009 for alcoholic liquor containing not more than 20% alcohol by volume wine other than cider containing SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468