§ 39-28-306 — Penalties and other remedies

Colorado § 39-28-306

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Cigarette Tax

Text

(1) License revocation and civil
penalty. In addition to or in lieu of any other civil or criminal remedy provided by
law, upon a determination that a stamping agent has violated section 39-28-303 (3)
or any rule adopted pursuant thereto, the executive director of the department may
revoke or suspend the license of any stamping agent in the manner provided by
sections 39-28-102 (1) and 39-28.5-104. Each stamp affixed and each offer to sell
cigarettes in violation of section 39-28-303 (3) shall constitute a separate violation.
For each violation, the executive director may also impose a civil penalty in an
amount not to exceed the greater of five hundred percent of the retail value of the
cigarettes sold or five thousand dollars upon a determination of a violation of
section 39-28-303 (3) or any rules adopted pursuant thereto.

(2) Contraband and seizure. Any cigarettes that have been sold, offered for
sale, or possessed for sale in this state in violation of section 39-28-303 (3) shall be
deemed a contraband article as defined by section 16-13-502 (1), C.R.S. The
cigarettes shall be subject to seizure and forfeiture as provided in the Colorado
Contraband Forfeiture Act, part 5 of article 13 of title 16, C.R.S., and any cigarettes
so seized and forfeited shall be destroyed and not resold.

(3) Injunction. The attorney general, on behalf of the department, may seek
an injunction to restrain a threatened or actual violation of section 39-28-303 (3) or
39-28-305 (1) or (4) by a stamping agent and to compel the stamping agent to
comply with those statutory provisions.

(4) Unlawful sale and distribution. It is unlawful for a person to sell,
distribute, acquire, hold, own, possess, transport, import, or cause to be imported
cigarettes that the person knows or should know are intended for distribution or
sale in the state in violation of section 39-28-303 (3). A violation of this section is a
class 2 misdemeanor.

(5) Colorado consumer protection act. A person who violates section 39-28-303 (3) engages in an unfair and deceptive trade practice in violation of section
6-1-105, C.R.S.

(6) Disgorgement of profits for violations of this part 3. If a court
determines that a person has violated this part 3, the court shall order any profits,
gain, gross receipts, or other benefit from the violation to be disgorged and paid to
the state treasurer for deposit into the tobacco control special fund, which is
hereby created. Unless otherwise expressly provided, the remedies or penalties
provided by this part 3 are cumulative to each other and to the remedies or
penalties available under all other laws of this state.

Legislative History

Source: L. 2003: Entire part added, p. 1759, � 1, effective May 14.