C.R.S. § 39-10-116 — Civil penalty for checks not paid upon presentment

The treasurer shall assess a penalty up to the amount authorized in section 13-21-109 (1)(b), C.R.S., against any person who issues a check to the treasurer in payment of taxes, interest, fees, or other charges collectible by the treasurer that is not paid upon its presentment. The penalty provided in this section shall be assessed in addition to any other penalties or interest provided by law. Source: L. 79: Entire section added, p. 1421, § 6, effective January 1, 1980. L. 88: Entire section amended, p. 1106, § 2, effective January 1, 1989. L. 95: Entire section amended, p. 36, § 2, effective March 17. ARTICLE 11 Sale of Tax Liens Editor's note: This article was repealed and reenacted in 1964. For historical information concerning the repeal and reenactment, see the editor's note before the article 1 heading. Law reviews: For article, Survey of Colorado Tax Liens, see 14 Colo. Law. 1765 (1985); for article, Keeping the Surplus? Examining Colorado's Real Property Tax Lien System in Light of Tyler v. Hennepin County, see 53 Colo. Law. 28 (Jan.-Feb. 2024).