Colorado § 39-27-120 - Penalties.
Full text of Colorado Colorado Revised Statutes § 39-27-120 — Penalties., with citation guidance and answers to common questions.
§ 39-27-120. Penalties.
Any person who in any way violates any of the provisions of this part 1 for which no penalty is expressly provided is punished as provided by section 39-21-118. In addition to the foregoing penalties, the executive director of the department of revenue may suspend or revoke the license of any person who violates any of the provisions of this part 1 and shall notify the person of the suspension or revocation and, upon application to any court of competent jurisdiction without furnishing bond, is entitled to an injunction restraining the person from operating, transporting, using, selling, delivering, or transferring any gasoline or special fuel in this state while the license or permit of the person has been suspended or revoked. The attorney general shall institute an action on behalf of the state against any person required to collect or pay the tax imposed by this part 1, or the sureties of the person, to collect or recover the amount of tax due from the person, together with penalties and interest thereon.
Source: L. 33: p. 733, § 8. CSA: C. 16, § 388. L. 53: p. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended, (HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022.
ANNOTATION
Injunction lies to restrain use of fuel not taxed. While it is the general rule that injunction does not lie to restrain the commission of a crime, there are exceptions to that rule, and a suit by the state to restrain the use of motor fuel upon which the statutory tax has not been paid is within the exceptions. State v. Tolbert, 98 Colo. 433, 56 P.2d 45 (1936).
Frequently Asked Questions About Colorado § 39-27-120
What does Colorado Revised Statutes § 39-27-120 cover?
Section 39-27-120 ("Penalties.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-27-120?
A common citation format is "Colorado Revised Statutes § 39-27-120" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-27-120 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.