Colorado § 39-28-108 Penalty

Colorado Statutes

§ 39-28-108 — Penalty

Colorado·Title 39 Taxation·Art. Cigarette Tax

(1)Any person, firm, limited liability company, partnership, or corporation or agent thereof who at retail sells or offers for sale, displays for sale, or possesses with intent to sell any cigarettes, the package of which does not bear the stamp, or an imprint or impression by a suitable metering machine approved by the department, evidencing the payment of the taxes imposed by this article and section 21 of article X of the state constitution, shall be punished as provided in section 39-21-118.

(2)(a) If a person neglects or refuses to make a return as required by this article, the executive director of the department shall impose a penalty of one hundred dollars.

(b)If a person fails to pay the tax in the time allowed for the discount in section 39-28-104 (1) or 39-28-103.3

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(1) Any person, firm, limited liability company,
partnership, or corporation or agent thereof who at retail sells or offers for sale,
displays for sale, or possesses with intent to sell any cigarettes, the package of
which does not bear the stamp, or an imprint or impression by a suitable metering
machine approved by the department, evidencing the payment of the taxes
imposed by this article and section 21 of article X of the state constitution, shall be
punished as provided in section 39-21-118.

(2) (a) If a person neglects or refuses to make a return as required by this
article, the executive director of the department shall impose a penalty of one
hundred dollars.

(b) If a person fails to pay the tax in the time allowed for the discount in
section 39-28-104 (1) or 39-28-103.3, a penalty equal to ten percent thereof plus
one-half of one percent per month from the date when due, not to exceed eighteen
percent in the aggregate, together with interest on such delinquent taxes at the
rate computed under section 39-21-110.5, shall apply.

(c) In computing and assessing the penalty, penalty interest, and interest
pursuant to paragraph (b) of this subsection (2), the executive director of the
department may make an estimate, based upon such information as may be
available, of the amount of taxes due for the period for which the taxpayer is
delinquent.

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Legislative History

Source: L. 64: p. 824, � 8. C.R.S. 1963: � 138-8-8. L. 81: (2) amended, p. 1868, � 15, effective June 8. L. 85: Entire section amended, p. 1262, � 24, effective January 1, 1986. L. 86: (2) amended, p. 1223, � 37, effective May 30. L. 87: (2) R&RE, p. 1466, � 2, effective April 16. L. 90: (1) amended, p. 459, � 47, effective April 18. L. 2005: (1) amended, p. 909, � 7, effective June 2; (1) amended, p. 925, � 8, effective June 2. L. 2020: (2)(b) amended, (HB 20-1427), ch. 248, p. 1191, � 7, effective January 1, 2021.