(4) [ Editor's note: This version of subsection (4) is effective March 1, 2022. ] The executive director of the department of revenue, after reasonable notice and a full hearing, may revoke the license of any person found by the executive director to have violated any provision of this article 26. Any retailer who makes retail sales without securing a license therefor commits a petty offense and shall be punished according to section 18-1.3-503. Any retailer who makes retail sales without a license may also be subject to a civil penalty of fifty dollars per day to a maximum penalty of one thousand dollars. Such penalty shall be assessed by the executive director or the executive director's authorized agent and shall be waived or reduced if such failure to obtain such license is due to reasonable cause and not willful neglect or intent to defraud.
Source: L. 35: p. 1004, § 3. CSA: C. 144, § 3. L. 37: p. 1079, § 1. CRS 53: § 138-6-3. C.R.S. 1963: § 138-5-3. L. 70: p. 391, § 6. L. 85: (1) and (4) amended and (8) and (9) added, p. 1281, § 1, effective January 1, 1986. L. 89: (9)(b.5) added and (9)(f) amended, p. 1514, § 1, effective May 21. L. 90: (1)(a), (9)(b.5)(I), and (9)(f) amended and (9)(b.5)(IV) added, p. 1726, § 15, effective May 1. L. 98: (10) added, p. 1347, § 83, effective June 1. L. 2002: (4) amended, p. 1558, § 353, effective October 1. L. 2013: (1)(c), (2), (4), and (7) amended, (HB 13-1295), ch. 314, p. 1646, § 3, effective July 1, 2014. L. 2016: (2.5) added, (SB 16-050), ch. 21, p. 48, § 1, effective March 18. L. 2019: (1)(c) and (7) amended and (2)(b) repealed, (HB 19-1240), ch. 264, p. 2494, § 2, effective June 1. L. 2021: (4) amended, (SB 21-271), ch. 462, p. 3296, § 694, effective March 1, 2022.
Editor's note: Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.
Cross references: (1) For the legislative declaration contained in the 2002 act amending subsection (4), see section 1 of chapter 318, Session Laws of Colorado 2002.
(2) For the legislative declaration in the 2013 act amending subsections (1)(c), (2), (4), and (7), see section 1 of chapter 314, Session Laws of Colorado 2013.
Structure Colorado Code
Article 26 - Sales and Use Tax
§ 39-26-103. Licenses - Fee - Revocation - Definition
§ 39-26-103.5. Qualified Purchaser - Direct Payment Permit Number - Qualifications
§ 39-26-104. Property and Services Taxed - Definitions - Repeal
§ 39-26-105. Vendor Liable for Tax - Definitions - Repeal
§ 39-26-105.3. Remittance of Tax - Electronic Database - Vendor Held Harmless - Repeal
§ 39-26-105.4. Remittance of Tax - Determination of Address - Dealer Held Harmless
§ 39-26-105.5. Remittance of Sales Taxes - Electronic Funds Transfers
§ 39-26-106. Schedule of Sales Tax
§ 39-26-107. Rules and Regulations
§ 39-26-108. Tax Cannot Be Absorbed
§ 39-26-108. Tax Cannot Be Absorbed
§ 39-26-109. Reports of Vendor
§ 39-26-112. Excess Tax - Remittance - Repeal
§ 39-26-113.5. Refund of State Sales Taxes for Vehicles Used in Interstate Commerce - Fund
§ 39-26-115. Deficiency Due to Negligence
§ 39-26-117. Tax Lien - Exemption From Lien
§ 39-26-118. Recovery of Taxes, Penalty, and Interest - Repeal
§ 39-26-119. License and Tax Additional
§ 39-26-120. False or Fraudulent Return, Statement - Penalty
§ 39-26-124. Applicability to Banks
§ 39-26-126. Legislative Finding as to Revenues for Old Age Pension Fund