(A) A prosecution for:
(1) First degree murder, attempt to commit first degree murder, second degree murder, involuntary manslaughter, reckless homicide, or a violation of subparagraph (F) of paragraph (1) of subsection (d) of Section 11-501 of the Illinois Vehicle Code for the offense of aggravated driving under the influence of alcohol, other drug or drugs, or intoxicating compound or compounds, or any combination thereof when the violation was a proximate cause of a death, leaving the scene of a motor vehicle crash involving death or personal injuries under ILCS Ch. 625, Act 5, § 11-401 of the Illinois Vehicle Code, failing to give information and render aid under ILCS Ch. 625, Act 5, § 11-403 of the Illinois Vehicle Code, concealment of homicidal death, treason, arson, residential arson, aggravated arson, forgery, child pornography under ILCS Ch. 625, Act 5, § 11-20.1(a)(1), aggravated child pornography under ILCS Ch. 625, Act 5, § 11- 20.1B; or
(2) Any offense involving sexual conduct or sexual penetration, as defined by ILCS Ch. 720, Act 5, § 11-0.1 may be commenced at any time.
(A-5) A prosecution for theft of property exceeding $100,000 in value under ILCS Ch. 720, Act 5, § 16-1, identity theft under subsection (a) of ILCS Ch. 720, Act 5, § 16-30, aggravated identity theft under subsection (b) of ILCS Ch. 720, Act 5, § 16-30, financial exploitation of an elderly person or a person with a disability under ILCS Ch. 720, Act 5, § 17-56; theft by deception of a victim 60 years of age or older or a person with a disability under ILCS Ch. 720, Act 5, § 16-1; or any offense set forth in ILCS Ch. 720, Act 5, Article 16H or ILCS Ch. 720, Act 5, § 17-10.6 may be commenced within seven years of the last act committed in furtherance of the crime.
(B) Unless the statute describing the offense provides otherwise, or the period of limitation is extended by § 130.03, a prosecution for any offense not designated in division (A) of this section must be commenced within three years after the commission of the offense if it is a felony, or within one year and six months after its commission if it is a misdemeanor.
(ILCS Ch. 720, Act 5, § 3-5)