District of Columbia § 47-2422 Civil penalties and administrative sanctions.

District of Columbia Statutes

§ 47-2422 — Civil penalties and administrative sanctions.

District of Columbia § 47-2422

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 24Tobacco Tax.

This text of District of Columbia § 47-2422 (Civil penalties and administrative sanctions.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-2422 (2026).

Text

(a)The Mayor may revoke, suspend, or deny under § 47-2405 the general sales license endorsement on the master business license of any cigarette or other tobacco product dealer for a violation of this chapter or any implementing rule promulgated by the Mayor as provided under § 47-2415 . (a-1) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of § 47-2404 , or any rules or regulations issued under the authority of that section, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of § 47-2404 , or any rules or regulations issued under the authority of that section, shall be pursuant to Chapter 18 of Title 2 .

(b)The Mayor may (1) impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigare

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(a) The Mayor may revoke, suspend, or deny under § 47-2405 the general sales license endorsement on the master business license of any cigarette or other tobacco product dealer for a violation of this chapter or any implementing rule promulgated by the Mayor as provided under § 47-2415 .

(a-1) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of § 47-2404 , or any rules or regulations issued under the authority of that section, pursuant to Chapter 18 of Title 2 . Adjudication of any infraction of § 47-2404 , or any rules or regulations issued under the authority of that section, shall be pursuant to Chapter 18 of Title 2 .

(b) The Mayor may (1) impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or other tobacco product involved or $5,000 for a violation of this chapter, or (2) assess tax due and interest on any product acquired, possessed, sold, or offered for sale in violation of this chapter.

(c) The license or authorization to affix stamps of an agent, distributor, dealer, or person found liable for a civil penalty under subsection (b)(1) of this section on 2 or more occasions shall be revoked and the agent, distributor, dealer, or person shall not be eligible for a license or authorized by the District to affix tax stamps under this chapter for one year.

Legislative History

Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(3), 48 DCR 1873; July 23, 2010, D.C. Law 18-189, § 4(d), 57 DCR 3019; Feb. 26, 2015, D.C. Law 20-155, § 7012(e)(9), 61 DCR 9990