Colorado § 39-26-120 False or fraudulent return, statement - penalty

Colorado Statutes

§ 39-26-120 — False or fraudulent return, statement - penalty

Colorado § 39-26-120

Title 39Taxation

Art.Sales and Use Tax

This text of Colorado § 39-26-120 (False or fraudulent return, statement - penalty) 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. § 39-26-120 (2026).

Text

(1)It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of any taxes collected or due the state, or in any manner evade the collection and payment of the tax, or any part thereof, or for any person or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax.

(2)A person willfully violating the provisions of this section is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A corporation willfully making a false return or a return willfully c

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(1) It is
unlawful for any retailer or vendor to refuse to make any return required to be made
in this part 1 or to make any false or fraudulent return or false statement on any
return, or fail and refuse to make payment to the executive director of the
department of revenue of any taxes collected or due the state, or in any manner
evade the collection and payment of the tax, or any part thereof, or for any person
or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to
aid or abet another in any attempt to evade the payment of the tax.

(2) A person willfully violating the provisions of this section is guilty of a
class 5 felony and shall be punished as provided in section 18-1.3-401. A corporation
willfully making a false return or a return willfully containing a false statement is
guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A
court of competent jurisdiction of the county in which the offender resides, or, if a
corporation, then the county of its principal place of business, has jurisdiction to
enforce this section.

(3) In addition to the foregoing penalties, any person who knowingly and
willfully swears to or verifies any false statement commits a class 2 misdemeanor.

Legislative History

Source: L. 35: p. 1017, � 16. CSA: C. 144, � 30. L. 37: p. 1097, � 1. CRS 53: � 138-6-29. C.R.S. 1963: � 138-5-29. L. 64: p. 326, � 315. L. 72: p. 573, � 63. L. 85: (2) amended, p. 1258, � 12, effective January 1, 1986. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3296, � 696, effective March 1, 2022. L. 2023: (2) amended, (HB 23-1293), ch. 298, p. 1797, � 67, effective October 1.