8 CCR 1507-52-9 - ENFORCEMENT AND PENALTIES

9.1. To enforce this rule, the Attorney General, the Department of Revenue, the Division, all duly authorized employees and agents thereof, and all law enforcement personnel are authorized to examine the books, papers, invoices, and other records of any person in possession, control, or occupancy of any premises where cigarettes are placed, stored, sold, or offered for sale, as well as any cigarettes on the premises. Every person in the possession, control, or occupancy of any premises where cigarettes are placed, stored, sold, or offered for sale are required to give the Attorney General, the Department of Revenue, the Division, all duly authorized employees and agents thereof, and all law enforcement personnel the means, facilities, and opportunity for the examinations authorized by Section 24-33.5-1214 (7), C.R.S.

9.2. A manufacturer, wholesale dealer, agent, or other person or entity who knowingly sells or offers to sell cigarettes, other than at retail, in violation of Section 24-33.5-1214 (2), C.R.S. shall be subject to a civil penalty not to exceed one hundred dollars for each pack of such cigarettes sold or offered for sale; except that the penalty against any such person or entity shall not exceed one hundred thousand dollars during any thirty-day period.

9.3. A retail dealer who knowingly sells or offers to sell cigarettes in violation of Section 24-33.5-1214 (2), C.R.S. shall be subject to a civil penalty not to exceed one hundred dollars for each pack of such cigarettes sold or offered for sale; except that the penalty against any such retail dealer shall not exceed twenty-five thousand dollars for sales or offers to sell during any thirty-day period.

9.4. In addition to any other penalty prescribed by law, a corporation, partnership, sole proprietor, limited partnership, or association engaged in the manufacture of cigarettes that knowingly makes a false certification pursuant to Section 3 of this rule shall be subject to a civil penalty of at least seventy-five thousand dollars, not to exceed two hundred fifty thousand dollars for each such false certification.

9.5. A person who violates any provision of Section 24-33.5-1214, C.R.S. for which a penalty is not specifically provided shall be subject to a civil penalty of up to one thousand dollars for a first violation and up to five thousand dollars for a second or subsequent violation.

9.6. Cigarettes that have been sold or offered for sale and that do not comply with the performance standard required by Section 4 of this rule shall be subject to forfeiture as provided in the "Colorado Contraband Forfeiture Act", part 5 of article 13 of title 16, C.R.S. Cigarettes forfeited pursuant to this subsection 9.6 shall be destroyed; except that, before such destruction, the true holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarettes if desired.

9.7. Whenever a law enforcement officer or duly authorized agent of the Director discovers cigarettes that have not been marked as required by Section 5 of this rule, such officer or agent is authorized and empowered to seize and take possession of such cigarettes. Such cigarettes shall be turned over to the Department of Revenue and shall be forfeited to the state.

Cigarettes forfeited pursuant to this subsection 9.7 shall be destroyed; except that, before such destruction, the true holder of the trademark rights in the cigarette brand shall be permitted to inspect the cigarettes if desired.

Notes

8 CCR 1507-52-9

45 CR 23, December 10, 2022, effective 12/30/2022 46 CR 19, October 10, 2023, effective 10/30/2023