Colorado § 24-35-114 Civil penalty for unpaid checks

Colorado Statutes

§ 24-35-114 — Civil penalty for unpaid checks

Colorado § 24-35-114

Title 24Government

Art.Department of Revenue

This text of Colorado § 24-35-114 (Civil penalty for unpaid checks) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 24-35-114 (2026).

Text

(1)The executive director of the department of revenue, or such executive director's delegate, shall assess a forty-one-dollar penalty against any person who issues a check returned for any of the reasons set forth in subsection (2) of this section to the department of revenue in payment of taxes, licenses, or fees collectible by the department of revenue for this state. The penalty provided for in this section shall be assessed in addition to any other penalties or interest provided by law, but shall not be assessed for checks issued pursuant to section 42-4-1701 (5), C.R.S., as a penalty assessment.

(2)The penalty in subsection (1) shall apply to a check that is returned to the department of revenue without payment because of insufficient funds, a closed account, or a stop pay

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(1) The executive director of the
department of revenue, or such executive director's delegate, shall assess a forty-one-dollar penalty against any person who issues a check returned for any of the
reasons set forth in subsection (2) of this section to the department of revenue in
payment of taxes, licenses, or fees collectible by the department of revenue for this
state. The penalty provided for in this section shall be assessed in addition to any
other penalties or interest provided by law, but shall not be assessed for checks
issued pursuant to section 42-4-1701 (5), C.R.S., as a penalty assessment.

(2) The penalty in subsection (1) shall apply to a check that is returned to the
department of revenue without payment because of insufficient funds, a closed
account, or a stop payment order on the check.

Legislative History

Source: L. 77: Entire section added, p. 1219, � 1, effective July 1. L. 84: Entire section amended, p. 697, � 1, effective March 19. L. 94: Entire section amended, p. 2556, � 55, effective January 1, 1995. L. 2003: Entire section amended, p. 1914, � 1, effective July 1.