C.R.S. Section 39-28-306
Penalties and other remedies

(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.

Source: Section 39-28-306 — Penalties and other remedies, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑28‑101
Definitions 39‑28‑102
Licensing of wholesalers - rules - fines 39‑28‑102.5
Licensing of wholesale subcontractors - rules - fines 39‑28‑103
Tax levied - repeal 39‑28‑103.3
Inventory tax - definition 39‑28‑103.5
Tax levied - state constitution 39‑28‑104
Evidence of payment of tax - credits - redemptions 39‑28‑104.5
Federal requirements - placement of labels - penalty 39‑28‑105
Use of metering machines 39‑28‑106
Nonresident wholesalers 39‑28‑107
Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation 39‑28‑108
Penalty 39‑28‑109
Records - examination - returns 39‑28‑110
Distribution of tax collected 39‑28‑110.5
Revenue and spending limitations 39‑28‑111
Exempt sales 39‑28‑112
Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions 39‑28‑114
Prohibited acts - penalties 39‑28‑115
List of licensed wholesalers - published on website 39‑28‑116
Minimum price for cigarettes 39‑28‑201
Legislative declaration 39‑28‑202
Definitions 39‑28‑203
Requirements 39‑28‑301
Legislative declaration 39‑28‑302
Definitions 39‑28‑303
Certifications - directory - tax stamps 39‑28‑304
Agent for service of process 39‑28‑305
Reporting of information - escrow installments 39‑28‑306
Penalties and other remedies 39‑28‑307
Miscellaneous provisions 39‑28‑401
Submission of ballot issue - increased tax on cigarettes and tobacco products - new tax on nicotine products - definition 39‑28‑501
Definitions 39‑28‑502
Ballot issue - proposition EE - later voter approval 39‑28‑503
Proposition EE refund cash fund 39‑28‑504
Approval of ballot issue - rejection of ballot issue - refunds 39‑28‑505
Rejection of ballot issue - rate reduction 39‑28‑506
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 39-28-306’s source at colorado​.gov