2017 Colorado Revised Statutes
Title 18 - Criminal Code
Article 20 - Offenses Related to Limited Gaming
§ 18-20-103. 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 article 47.1 of title 12, C.R.S., commits a class 5 felony;
(b) Fails to pay tax due under article 47.1 of title 12, C.R.S., within thirty days after the date the tax becomes due commits a class 1 misdemeanor;
(c) Fails to file a return required by article 47.1 of title 12, C.R.S., within thirty days after the date the return is due commits a class 1 misdemeanor;
(d) Violates section 12-47.1-603 (1)(b) or (1)(c), C.R.S., two or more times in any twelve-month period commits a class 5 felony;
(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 which is fraudulent or is false as to any material fact, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document commits a class 5 felony.
(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 article 47.1 of title 12, C.R.S.
