Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-27-114
False oath
Any person who makes any oath, affirmation, affidavit, return, or deposition required to be made or taken under any of the provisions of this part 1 and who, upon such oath, affirmation, affidavit, return, or deposition, swears or affirms willfully and falsely in a matter material to any issue, point, or subject matter in question, in addition to any other penalties provided in this part 1, is guilty of perjury in the second degree, as defined in section 18-8-503, C.R.S. Source: L. 33: p. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: p. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective January 1, 1980. 39-27-115. Night deliveries. (Repealed) Source: L. 33: p. 737, § 14. CSA: C. 16, § 394. CRS 53: § 138-3-19. C.R.S. 1963: § 138-2-19. L. 79: Entire section repealed, p. 1501, § 29, effective January 1, 1980.
Amendment history
L. 33: p. 736, § 13. CSA: C. 16, § 393. CRS 53: § 138-3-18. C.R.S. 1963: § 138-2-18. L. 72: p. 572, § 61. L. 79: Entire section amended, p. 1485, § 13, effective January 1, 1980.
Source: view the official text
In this article (31 sections)
- 39-27-101 · Construction - definitions
- 39-27-102 · Tax imposed on gasoline and special fuel - deposits -…
- 39-27-102.5 · Exemptions on tax imposed - ex-tax purchases -…
- 39-27-103 · Refunds - penalties - checkoff - limits on collections -…
- 39-27-104 · License and deposit - exception
- 39-27-105 · Collection of tax on gasoline and special fuel - rules -…
- 39-27-105.5 · Lien to secure payment of taxes - exemption - recovery
- 39-27-107 · When users other than distributors must report
- 39-27-108 · Penalty for failure to report or pay tax
- 39-27-109.7 · Data collection services
- 39-27-110 · Inspection of records
- 39-27-111 · Tax in lieu of all other taxes imposed
- 39-27-112 · Payment of expenses and distribution of funds
- 39-27-114 · False oath
- 39-27-116 · Authority of executive director - enforcement
- 39-27-117 · Filing with executive director - when deemed to have been…
- 39-27-119 · Not applicable to interstate commerce
- 39-27-120 · Penalties
- 39-27-121 · State treasurer custodian of deposits
- 39-27-122 · Measurement - liquefied petroleum gas and natural gas -…
- 39-27-123 · Department of transportation - special fuels - impact -…
- 39-27-301 · Definitions
- 39-27-302 · Agreements between jurisdictions
- 39-27-303 · Tax imposed
- 39-27-304 · Provisions of agreements
- 39-27-305 · Credit for purchases
- 39-27-306 · Tax and fee collection
- 39-27-307 · Compliance
- 39-27-308 · Appeals
- 39-27-309 · Exchange of information
- 39-27-310 · Construction of this part 3 - rules and regulations