Office of the
Illinois Attorney General
Kwame Raoul

Chicago – Attorney General Kwame Raoul today announced charges against the former owner and bookkeeper of a Rockford restaurant alleging the pair defrauded the state of Illinois out of more than $100,000 in sales taxes.

James Vitale, 74, of Belvidere, Illinois, and Lori Rice, 52, of Rockford, Illinois, were charged in Winnebago County Circuit Court with four counts of theft of governmental property over $100,000, each Class X felonies punishable by up to 30 years in prison; one count of sales tax evasion, a Class 1 felony punishable by up to 15 years in prison; one count of filing a fraudulent sales tax return, a Class 3 felony punishable by up to five years in prison; and two counts of forgery, each Class 3 felonies punishable by up to five years in prison. Sentences are ultimately determined by the court.

Vitale and Rice both pleaded not guilty to all charges on Friday, and their next court date is scheduled for Dec. 18.

“Individuals who intentionally violate Illinois’ tax laws are stealing from their friends and neighbors,” Raoul said. “I appreciate the continued partnership with the Illinois Department of Revenue as we work together to send the message that stealing from the people of Illinois will not be tolerated.”

According to Raoul’s office, Vitale and Rice underreported sales for the Stone Eagle Tavern, a restaurant owned by Vitale, which had locations in Rockford and Hoffman Estates. Raoul’s office alleged that between January 2016 and September 2020, the defendants underreported sales that produced more than $100,000 in tax liability.

The case was initiated by the Illinois Department of Revenue (IDOR) Criminal Investigation Division.

“When individuals or businesses evade sales tax, they’re breaking the law and trying to gain an unfair advantage,” said IDOR Director David Harris. “We appreciate the partnership of Attorney General Kwame Raoul and his office in pursuing these cases. Working together, we will continue to hold accountable those who evade their tax responsibilities and will continue to ensure a level playing field for Illinois businesses.”

The public is reminded that the defendants are innocent until proven guilty in a court of law.

Assistant Attorneys General Kenneth Goff and Alyssa Silvestri are prosecuting the case for Raoul’s Special Prosecutions Bureau.