Colorado § 39-28.5-110 Prohibited acts - penalties

Colorado Statutes

§ 39-28.5-110 — Prohibited acts - penalties

Colorado § 39-28.5-110

Title 39Taxation

Art.Tax on Tobacco Products

This text of Colorado § 39-28.5-110 (Prohibited acts - penalties) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-28.5-110 (2026).

Text

(1)It is unlawful for any person to sell and distribute any tobacco products in this state without a license as required in section 39-28.5-104, or to willfully make any false or fraudulent return or false statement on any return, or to willfully evade the payment of the tax, or any part thereof, as imposed by this article 28.5. Any distributor, remote retail seller, or agent thereof who willfully violates any provision of this article 28.5 shall be punished as provided by section 39-21-118.

(2)(a) If a person neglects or refuses to make a return as required by this article and no amount of tax is due, the executive director of the department shall impose a penalty in the amount of twenty-five dollars.

(b)If a person fails to pay the tax in the time allowed in section 39-28.5-

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(1) It is unlawful for any person to
sell and distribute any tobacco products in this state without a license as required
in section 39-28.5-104, or to willfully make any false or fraudulent return or false
statement on any return, or to willfully evade the payment of the tax, or any part
thereof, as imposed by this article 28.5. Any distributor, remote retail seller, or
agent thereof who willfully violates any provision of this article 28.5 shall be
punished as provided by section 39-21-118.

(2) (a) If a person neglects or refuses to make a return as required by this
article and no amount of tax is due, the executive director of the department shall
impose a penalty in the amount of twenty-five dollars.

(b) If a person fails to pay the tax in the time allowed in section 39-28.5-106
(2), a penalty equal to ten percent of such tax 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.

Legislative History

Source: L. 86: Entire article added, p. 1116, � 13, effective July 1. L. 87: (2) R&RE, p. 1467, � 4, effective April 16. L. 2023: (1) amended, (HB 23-1015), ch. 142, p. 611, � 8, effective January 1, 2024.