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D.C. Code § 47-2422

Civil penalties and administrative sanctions.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

The Mayor may revoke, suspend, or deny under § 47-2405 the general sales license endorsement on the master business license of any cigarette or other tobacco product dealer for a violation of this chapter or any implementing rule promulgated by the Mayor as provided under § 47-2415.
(a-1) Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of § 47-2404, or any rules or regulations issued under the authority of that section, pursuant to Chapter 18 of Title 2. Adjudication of any infraction of § 47-2404, or any rules or regulations issued under the authority of that section, shall be pursuant to Chapter 18 of Title 2.

# (b)

The Mayor may (1) impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or other tobacco product involved or $5,000 for a violation of this chapter, or (2) assess tax due and interest on any product acquired, possessed, sold, or offered for sale in violation of this chapter.

# (c)

The license or authorization to affix stamps of an agent, distributor, dealer, or person found liable for a civil penalty under subsection (b)(1) of this section on 2 or more occasions shall be revoked and the agent, distributor, dealer, or person shall not be eligible for a license or authorized by the District to affix tax stamps under this chapter for one year.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (28 sections)
  1. 47-2401 · Definitions.
  2. 47-2402 · Imposition; payment of cigarette tax.
  3. 47-2402.01 · Tax on other tobacco products.
  4. 47-2403 · Exemptions.
  5. 47-2404 · Licenses.
  6. 47-2405 · Transportation of cigarettes and other tobacco products.
  7. 47-2406 · Offenses relating to stamps.
  8. 47-2407 · Redemption of stamps.
  9. 47-2408 · Records; reports; returns.
  10. 47-2409 · Seizure and forfeiture of property.
  11. 47-2410 · Deficiency in tax.
  12. 47-2411 · Redemption of cigarette or alcoholic beverage tax stamps.
  13. 47-2411.01 · Penalty; interest.
  14. 47-2412 · Refunds.
  15. 47-2413 · Appeals.
  16. 47-2414 · Penalties.
  17. 47-2415 · Regulations.
  18. 47-2416 · Severability.
  19. 47-2417 · Effective date.
  20. 47-2418 · Cigarette tax stamps purchased or held prior to effective…
  21. 47-2419 · Prohibitions on gray market cigarettes.
  22. 47-2420 · Documentation.
  23. 47-2421 · Criminal penalties.
  24. 47-2422 · Civil penalties and administrative sanctions.
  25. 47-2423 · Seizure and forfeiture of gray market cigarettes.
  26. 47-2424 · Unfair cigarette sales.
  27. 47-2425 · General provisions.
  28. 47-2426 · Application of §§ 47-2419 through 47-2425.
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