Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-26-206
Failure to make return
Official textolls.infolast amended
Any person who willfully fails or refuses to make the return required in section 39-26-204, or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished as provided by section 39-21-118. Source: L. 37: p. 1101, § 1. CSA: C. 144, § 38. CRS 53: § 138-6-37. C.R.S. 1963: § 138-5-37. L. 85: Entire section amended, p. 1259, § 15, effective January 1, 1986.
Amendment history
L. 37: p. 1101, § 1. CSA: C. 144, § 38. CRS 53: § 138-6-37. C.R.S. 1963: § 138-5-37. L. 85: Entire section amended, p. 1259, § 15, effective January 1, 1986.
Source: view the official text
In this article (40 sections)
- 39-26-116 · Record of sales
- 39-26-117 · Tax lien - exemption from lien
- 39-26-118 · Recovery of taxes, penalty, and interest - repeal
- 39-26-119 · License and tax additional
- 39-26-120 · False or fraudulent return, statement - penalty
- 39-26-121 · Penalty
- 39-26-122 · Administration
- 39-26-123 · Receipts - disposition - transfers of general fund surplus…
- 39-26-124 · Applicability to banks
- 39-26-125 · Limitations
- 39-26-126 · Legislative finding as to revenues for old age pension fund
- 39-26-127 · Legislation modifying the state sales tax base - no impact…
- 39-26-128 · Uniform sales and use tax base - definition
- 39-26-129 · Refund for property used in rural broadband service -…
- 39-26-201 · Definitions
- 39-26-202 · Authorization of tax
- 39-26-204 · Periodic return - collection
- 39-26-204.5 · Remittance of tax - electronic database - retailer held…
- 39-26-204.6 · Remittance of tax - determination of address - motor…
- 39-26-205 · Tax constitutes lien - exemption from lien
- 39-26-206 · Failure to make return
- 39-26-207 · Penalty interest on unpaid tax
- 39-26-208 · Collection of use tax - motor vehicles
- 39-26-209 · Rules and regulations
- 39-26-210 · Limitations
- 39-26-211 · Applicability to banks
- 39-26-212 · Legislation modifying the state use tax base - no impact on…
- 39-26-401 · Definitions
- 39-26-402 · Refund of state sales and use tax for biotechnology -…
- 39-26-404 · Repeal of part
- 39-26-701 · Definitions
- 39-26-702 · Department of revenue - rules
- 39-26-703 · Disputes and refunds - repeal
- 39-26-704 · Miscellaneous sales tax exemptions - governmental entities…
- 39-26-705 · Miscellaneous use tax exemptions - printers ink and…
- 39-26-706 · Miscellaneous sales and use tax exemptions - internet…
- 39-26-707 · Food, meals, beverages, and packaging - definitions
- 39-26-708 · Construction and building materials - legislative…
- 39-26-709 · Machinery and machine tools - definitions
- 39-26-710 · Railroads - construction and building materials - tangible…