Section 720 ILCS 5/33E-15 - False entries(a) An officer, agent, or employee of, or anyone who is affiliated in any capacity with any unit of local government or school district commits false entries when he or she makes a false entry in any book, report, or statement of any unit of local government or school district with the intent to defraud the unit of local government or school district.(b) Sentence. False entries is a Class 3 felony. Amended by P.A. 097-1108,§ 10-5, eff. 1/1/2013. P.A. 90-800, eff. 1-1-99.