Please refer to:
Out of the box, .NET does not support this. .NET allows for concurrent log-ins, as I'm sure you're aware.
I had this same exact requirement, and came up with a pretty slick solution, demonstrated in the link above. In a nutshell, my requirement was to only have one user log-in happening at one time. If that same user ID tried to log in elsewhere, then it killed the session for the first log-in by checking for an existing log-in under a different Session ID (this enabled the user ID to be logged in from multiple instances of their web browser on their computer [same Session ID], which is common, but not from a different computer [different Session ID] (possibly due to someone that stole their credentials, for example)). Through modification of the code you could probably change the behavior of this - i.e., prevent the second log-in attempt instead of killing the first log-in that's already active and in use.
Of course, it may not fit 100% to what you're needing, so feel free to modify it to fit your needs.