§ 44-30-603 — Violations of taxation provisions - penalties

(1) Any person
who:

(a) Makes any false or fraudulent return in attempting to defeat or evade the
tax imposed by this article 30 commits a class 5 felony and shall be punished as
provided in section 18-1.3-401;

(b) Fails to pay tax due under this article 30 within thirty days after the date
the tax becomes due commits a class 2 misdemeanor and shall be punished as
provided in section 18-1.3-501;

(c) Fails to file a return required by this article 30 within thirty days after the
date the return is due commits a class 2 misdemeanor and shall be punished as
provided in section 18-1.3-501;

(d) Violates either subsection (1)(b) or (1)(c) of this section two or more times
in any twelve-month period commits a class 5 felony and shall be punished as
provided in section 18-1.3-401;

(e) Willfully aids or assists in, or procures, counsels, or advises the
preparation or presentation under or in connection with any matter arising under
any title administered by the commission or a return, affidavit, claim, or other
document that is fraudulent or is false as to any material fact, whether or not the
falsity or fraud is with the knowledge or consent of the person authorized or
required to present the return, affidavit, claim, or document commits a class 5
felony and shall be punished as provided in section 18-1.3-401.

(2) For purposes of this section, person includes corporate officers having
control or supervision of, or responsibility for, completing tax returns or making
payments pursuant to this article 30.

Legislative History

Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 197, � 2, effective October 1. L. 2021: (1)(b) and (1)(c) amended, (SB 21-271), ch. 462, p. 3329, � 790, effective March 1, 2022.