(a) For the purpose of enforcing this chapter, the Mayor may request or share information with any state or local agency, federal agency, or any agency of a state or local agency.
(b) Any person who acquires, owns, possesses, transports into, or imports into the District cigarettes or other tobacco products which are subject to this chapter shall, with respect to such cigarettes or other tobacco products, maintain and keep all records required under this chapter and District law.
(c) In addition to any other remedy provided by law, any person who suffers economic injury or commercial harm as a result of a violation of this chapter may bring an action for injunctive or other equitable relief for a violation of this chapter, actual damages, if any, sustained by reason of the violation, and, as determined by the court, interest on the damages from the date of the complaint and taxable costs. If the trier of facts finds that the violation was willful, it may increase the damages to an amount not exceeding 3 times the actual damages sustained by reason of the violation.
(d) The Mayor shall provide a copy of the Gray Market Cigarette Prohibition Act of 2000, effective April 3, 2001, (D.C. Law 13-225; 48 DCR 35), to all District licensed wholesale and retail sellers of cigarettes. The Mayor should also provide translations of the act, in Spanish, Chinese, Korean, Vietnamese, and other languages as necessary, to license applicants. These translations should be prepared in collaboration with the Office on Latino Affairs and the Office on Asian and Pacific Islander Affairs.
(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, § 16(c)(6), 48 DCR 1873; Mar. 2, 2007, D.C. Law 16-191, § 78, 53 DCR 6794; Feb. 26, 2015, D.C. Law 20-155, § 7012(e)(10), 61 DCR 9990.)
D.C. Law 13-313 inserted the section symbol in the section heading.
D.C. Law 16-191, in subsec. (d), deleted “Spanish,” following “Korean”.
The 2015 amendment by D.C. Law 20-155 added “or other tobacco products” throughout (b).
For temporary (90 days) amendment of this section, see § 7022(e)(10) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7012(e)(10) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7012(e)(10) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
§ 47–2402. Imposition; payment of cigarette tax
§ 47–2402.01. Tax on other tobacco products
§ 47–2405. Transportation of cigarettes and other tobacco products
§ 47–2406. Offenses relating to stamps
§ 47–2407. Redemption of stamps
§ 47–2408. Records; reports; returns
§ 47–2409. Seizure and forfeiture of property
§ 47–2411. Redemption of cigarette or alcoholic beverage tax stamps
§ 47–2411.01. Penalty; interest. [Repealed]
§ 47–2414. Penalties. [Repealed]
§ 47–2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records
§ 47–2419. Prohibitions on gray market cigarettes
§ 47–2422. Civil penalties and administrative sanctions
§ 47–2423. Seizure and forfeiture of gray market cigarettes