Colorado § 39-27-108 Penalty for failure to report or pay tax

Colorado Statutes

§ 39-27-108 — Penalty for failure to report or pay tax

Colorado § 39-27-108

Title 39Taxation

Art.Gasoline and Special Fuel Tax

This text of Colorado § 39-27-108 (Penalty for failure to report or pay tax) 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. § 39-27-108 (2026).

Text

Any person who willfully
fails or refuses to make the report or payment of tax due to the executive director
of the department of revenue as provided in sections 39-27-105 to 39-27-108, for
which no penalty is expressly provided, and any person who willfully makes any
false report or statement as to the amount of gasoline or special fuel acquired,
sold, or used or any false statement relative to the kind or character and the
amount of the gasoline or special fuel received by such person and required to be
reported, with intent to evade the payment of the tax imposed in this part 1 on
gasoline or special fuel, shall be punished as provided by section 39-21-118. The
making and filing of any false statement shall be deemed prima facie evidence of
intent to evade the payment of tax i

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Any person who willfully
fails or refuses to make the report or payment of tax due to the executive director
of the department of revenue as provided in sections 39-27-105 to 39-27-108, for
which no penalty is expressly provided, and any person who willfully makes any
false report or statement as to the amount of gasoline or special fuel acquired,
sold, or used or any false statement relative to the kind or character and the
amount of the gasoline or special fuel received by such person and required to be
reported, with intent to evade the payment of the tax imposed in this part 1 on
gasoline or special fuel, shall be punished as provided by section 39-21-118. The
making and filing of any false statement shall be deemed prima facie evidence of
intent to evade the payment of tax imposed in this part 1 on gasoline or special fuel
by that means.

Legislative History

Source: L. 33: p. 729, � 5. CSA: C. 16, � 385. CRS 53: � 138-3-8. C.R.S. 1963: � 138-2-8. L. 79: Entire section amended, p. 1483, � 8, effective January 10, 1980. L. 85: Entire section amended, p. 1260, � 19, effective January 1, 1986. L. 95: Entire section amended, p. 985, � 5, effective July 1. L. 2000: Entire section amended, p. 1928, � 7, effective October 1.