Colorado Statutes
§ 39-28-114 — Prohibited acts - penalties
It is unlawful for any wholesaler to
sell and distribute any cigarettes in this state without a license or without first
affixing the stamp, imprint, or impression upon each package of cigarettes, as
provided for in this article, or to willfully make any false or fraudulent return, or
false statement on any return, or to willfully evade the payment of the tax, or any
part thereof, as imposed by this article. Any wholesaler, or agent thereof, who
willfully violates any provision of this article shall be punished as provided by
section 39-21-118.
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Legislative History
Source: L. 64: p. 826, � 15. C.R.S. 1963: � 138-8-15. L. 85: Entire section
amended, p. 1262, � 25, effective January 1, 1986.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes