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2020 Colorado Revised Statutes
Title 37 - Water And Irrigation
Article 5. Financial Administration
Section 37-5-118. Penalty for failure of treasurer to pay over tax.
Universal Citation: CO Rev Stat § 37-5-118 (2020)
If any county treasurer or other person entrusted with the collection of any assessment made under the provisions of articles 1 to 8 of this title refuses, fails, or neglects to make prompt payment of the assessments, or any part thereof, collected under said articles to the treasurer of the district upon his presentation of a proper demand, then he shall pay a penalty of ten percent on the amount of his delinquency. Such penalty shall become due and payable at once, and both he and his sureties shall be liable therefor on his bond as provided for in said articles.
Source: L. 22: p. 63, § 56. C.L. § 9570. CSA: C. 138, § 181. CRS 53: § 30-5-18. C.R.S. 1963: § 29-5-18.
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