(5) [ Editor's note: This version of subsection (5) is effective March 1, 2022. ] The violation of any provision of this section is a class 2 misdemeanor.
Source: L. 99: Entire section added, p. 93, § 2, effective March 24. L. 2021: (5) amended, (SB 21-271), ch. 462, p. 3297, § 699, 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 applies to offenses committed on or after March 1, 2022.
Cross references: For the classification and penalty provisions for class 1 misdemeanors, see § 18-1.3-501.
Structure Colorado Code
Article 28.5 - Tax on Tobacco Products
§ 39-28.5-102.5. Tax Levied - State Constitution
§ 39-28.5-104. Licensing Required - Rules - Fines
§ 39-28.5-104.5. Licensing of Distributing Subcontractors - Rules - Fines
§ 39-28.5-105. Books and Records to Be Preserved
§ 39-28.5-106. Returns and Remittance of Tax - Civil Penalty
§ 39-28.5-107. When Credit May Be Obtained for Tax Paid
§ 39-28.5-108. Distribution of Tax Collected
§ 39-28.5-108.5. Revenue and Spending Limitations
§ 39-28.5-109. Taxation by Cities and Towns
§ 39-28.5-110. Prohibited Acts - Penalties
§ 39-28.5-111. Federal Requirements - Affixing Labels - Penalty
§ 39-28.5-112. List of Licensed Distributors - Published on Website