2021 Colorado Code
Title 18 - Criminal Code
Article 20 - Offenses Related to Limited Gaming
§ 18-20-103. Violations of Taxation Provisions - Penalties

1. Any person who:
   1. Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44 commits a class 5 felony;
   2. [ ] Fails to pay tax due under article 30 of title 44 within thirty days after the date the tax becomes due commits a class 1 misdemeanor;
   3. [ ] Fails to file a return required by article 30 of title 44 within thirty days after the date the return is due commits a class 1 misdemeanor;
   4. Violates section 44-30-603 (1)(b) or (1)(c) two or more times in any twelve-month period commits a class 5 felony;
   5. 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 30 of title 44.

(b) [ ] Fails to pay tax due under article 30 of title 44 within thirty days after the date the tax becomes due commits a class 2 misdemeanor;

(c) [ ] Fails to file a return required by article 30 of title 44 within thirty days after the date the return is due commits a class 2 misdemeanor;

History. Source: L. 91: Entire article added, p. 1583, § 11, effective June 4. L. 2018: (1)(a) to (1)(d), and (2) amended,(SB 18-034), ch. 14, p. 241, § 16, effective October 1. L. 2021: (1)(b) and (1)(c) amended,(SB 21-271), ch. 462, p. 3218, § 380, effective March 1, 2022.

Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.