Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-13-106
Unlawful acts - penalty
# (1)
It is unlawful for any person to commit the following acts:
# (a)
To fail or refuse to pay the documentary fee imposed in this article when such payment is required;
# (b)
To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the actual consideration referred to in section 39-13-102 (2)(a) and (2)(b) in connection with the granting or conveying of title to real property by any deed or instrument in writing to which the documentary fee applies.
# (2)
Any person who commits either of the acts set forth in subsection (1) of this section commits an unclassified misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars. Source: L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3295, § 692, effective March 1, 2022.
Amendment history
L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3295, § 692, effective March 1, 2022.
Source: view the official text
In this article (9 sections)
- 39-13-101 · Legislative declaration
- 39-13-101.5 · Definitions
- 39-13-102 · Documentary fee imposed - amount - to whom payable
- 39-13-103 · Evidence of payment of fee
- 39-13-104 · Exemptions
- 39-13-105 · No deed recorded unless documentary fee paid
- 39-13-106 · Unlawful acts - penalty
- 39-13-107 · Assessor to compile continuing record
- 39-13-108 · Disposition of fees