2017 Colorado Revised Statutes
Title 18 - Criminal Code
Article 13 - Miscellaneous Offenses
§ 18-13-117. Record of sales
(1) Every secondhand dealer or any person who is a dealer of new goods who is a retailer and sells such goods at a flea market or similar facility or any nonpermanent location shall keep and preserve suitable records of sales made by him and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under part 1 of article 26 of title 39, C.R.S. It is the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale, and all such books, invoices, and other records shall be open for examination at any time by the executive director of the department of revenue, his duly authorized agent, or any peace officer.
(2) Any person who violates any of the provisions of subsection (1) of this section commits a class 3 misdemeanor.
