Colorado Statutes

§ 39-28-306 — Penalties and other remedies

Colorado·Title 39 Taxation·Art. Cigarette Tax
(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

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Legislative History

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

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