Colorado § 39-28.6-111 - Prohibited acts - penalties.
Full text of Colorado Colorado Revised Statutes § 39-28.6-111 — Prohibited acts - penalties., with citation guidance and answers to common questions.
§ 39-28.6-111. Prohibited acts - penalties.
(1) Beginning January 1, 2021, it is unlawful for any distributor to sell and distribute any nicotine products in this state without a license as required in section 39-28.6-105, 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 28.6. Any distributor or agent thereof who willfully violates any provision of this article 28.6 is subject to punishment as provided by section 39-21-118.
(2) (a) If a person neglects or refuses to make a return as required by this article 28.6 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 39-28.6-107, a penalty equal to ten percent of the tax plus one-half of one percent per month from the date when due, together with interest on such delinquent taxes at the rate computed under section 39-21-110.5, applies.
(c) In computing and assessing the penalty, penalty interest, and interest pursuant to subsection (2)(b) of this section, the executive director of the department may make an estimate, based upon information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent.
Source: L. 2020: Entire article added, (HB 20-1427), ch. 248, p. 1203, § 18, effective January 1, 2021.
Frequently Asked Questions About Colorado § 39-28.6-111
What does Colorado Revised Statutes § 39-28.6-111 cover?
Section 39-28.6-111 ("Prohibited acts - 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 § 39-28.6-111?
A common citation format is "Colorado Revised Statutes § 39-28.6-111" (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 § 39-28.6-111 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.