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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-26-120

False or fraudulent return, statement - penalty

Official textolls.infolast amended

# (1)

It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of any taxes collected or due the state, or in any manner evade the collection and payment of the tax, or any part thereof, or for any person or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax.

# (2)

A person willfully violating the provisions of this section is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A corporation willfully making a false return or a return willfully containing a false statement is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A court of competent jurisdiction of the county in which the offender resides, or, if a corporation, then the county of its principal place of business, has jurisdiction to enforce this section.

# (3)

In addition to the foregoing penalties, any person who knowingly and willfully swears to or verifies any false statement commits a class 2 misdemeanor. Source: L. 35: p. 1017, § 16. CSA: C. 144, § 30. L. 37: p. 1097, § 1. CRS 53: § 138-6-29. C.R.S. 1963: § 138-5-29. L. 64: p. 326, § 315. L. 72: p. 573, § 63. L. 85: (2) amended, p. 1258, § 12, effective January 1, 1986. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3296, § 696, effective March 1, 2022. L. 2023: (2) amended, (HB 23-1293), ch. 298, p. 1797, § 67, effective October 1. Cross references: For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.

Amendment history

L. 35: p. 1017, § 16. CSA: C. 144, § 30. L. 37: p. 1097, § 1. CRS 53: § 138-6-29. C.R.S. 1963: § 138-5-29. L. 64: p. 326, § 315. L. 72: p. 573, § 63. L. 85: (2) amended, p. 1258, § 12, effective January 1, 1986. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3296, § 696, effective March 1, 2022. L. 2023: (2) amended, (HB 23-1293), ch. 298, p. 1797, § 67, effective October 1.

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In this article (40 sections)
  1. 39-26-103 · Licenses - fee - revocation - definition
  2. 39-26-103.5 · Qualified purchaser - direct payment permit number -…
  3. 39-26-104 · Property and services taxed - definitions
  4. 39-26-105 · Vendor liable for tax - definitions - repeal
  5. 39-26-105.2 · Remittance of tax - GIS - vendor held harmless -…
  6. 39-26-105.4 · Remittance of tax - determination of address - dealer…
  7. 39-26-105.5 · Remittance of sales taxes - electronic funds transfers
  8. 39-26-106 · Schedule of sales tax
  9. 39-26-107 · Rules and regulations
  10. 39-26-108 · Tax cannot be absorbed
  11. 39-26-109 · Reports of vendor - rules
  12. 39-26-111 · Credit sales
  13. 39-26-112 · Excess tax - remittance - repeal
  14. 39-26-113 · Collection of sales tax - motor vehicles - off-highway…
  15. 39-26-113.5 · Refund of state sales taxes for vehicles used in…
  16. 39-26-115 · Deficiency due to negligence
  17. 39-26-116 · Record of sales
  18. 39-26-117 · Tax lien - exemption from lien
  19. 39-26-118 · Recovery of taxes, penalty, and interest - repeal
  20. 39-26-119 · License and tax additional
  21. 39-26-120 · False or fraudulent return, statement - penalty
  22. 39-26-121 · Penalty
  23. 39-26-122 · Administration
  24. 39-26-123 · Receipts - disposition - transfers of general fund surplus…
  25. 39-26-124 · Applicability to banks
  26. 39-26-125 · Limitations
  27. 39-26-126 · Legislative finding as to revenues for old age pension fund
  28. 39-26-127 · Legislation modifying the state sales tax base - no impact…
  29. 39-26-128 · Uniform sales and use tax base - definition
  30. 39-26-129 · Refund for property used in rural broadband service -…
  31. 39-26-201 · Definitions
  32. 39-26-202 · Authorization of tax
  33. 39-26-204 · Periodic return - collection
  34. 39-26-204.5 · Remittance of tax - electronic database - retailer held…
  35. 39-26-204.6 · Remittance of tax - determination of address - motor…
  36. 39-26-205 · Tax constitutes lien - exemption from lien
  37. 39-26-206 · Failure to make return
  38. 39-26-207 · Penalty interest on unpaid tax
  39. 39-26-208 · Collection of use tax - motor vehicles
  40. 39-26-209 · Rules and regulations
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