Penalties

Any person who in any way violates any of the provisions of this part 1 for which no penalty is expressly provided is punished as provided by section 39-21-118. In addition to the foregoing penalties, the executive director of the department of revenue may suspend or revoke the license of any person who violates any of the provisions of this part 1 and shall notify the person of the suspension or revocation and, upon application to any court of competent jurisdiction without furnishing bond, is entitled to an injunction restraining the person from operating, transporting, using, selling, delivering, or transferring any gasoline or special fuel in this state while the license or permit of the person has been suspended or revoked. The attorney general shall institute an action on behalf of the state against any person required to collect or pay the tax imposed by this part 1, or the sureties of the person, to collect or recover the amount of tax due from the person, together with penalties and interest thereon. Source: L. 33: p. 733, § 8. CSA: C. 16, § 388. L. 53: p. 162, § 5. CRS 53: § 138-3-13. C.R.S. 1963: § 138-2-13. L. 79: Entire section amended, p. 1486, § 17, effective January 1, 1980. L. 85: Entire section amended, p. 1261, § 20, effective January 1, 1986. L. 2000: Entire section amended, p. 1931, § 13, effective October 1. L. 2021: Entire section amended, (HB 21-1322), ch. 453, p. 3020, § 11, effective January 1, 2022.