Colorado Statutes

§ 39-22-658 — Material advisor - penalties

Colorado·Title 39 Taxation·Art. Income Tax
(1)The penalty for the failure of a material advisor to disclose a reportable or listed transaction as required by section 39-22-656 (1)(a) shall be up to twenty thousand dollars.
(2)If a material advisor that is required to disclose a reportable or listed transaction in accordance with section 39-22-656 (1)(a) provides false or incomplete information to the department, then an additional penalty shall be imposed of up to twenty thousand dollars.
(3)If a material advisor that is required to maintain a list under section 39-22-657 (1) fails to make that list available to the department within a twenty-day period after the day on which the department mails a written request for that list, the material advisor shall be subject to a penalty of ten thousand dollars for each day tha

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Legislative History

Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, � 4, effective April 2.

Nearby Sections

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