Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-37-111
Prohibited acts - penalties
Official textolls.infolast amended
It is unlawful for any vendor to willfully make any false or fraudulent return or false statement on any return or to willfully evade the payment of the tax, or any part of the tax, levied pursuant to this part 1. Any vendor who willfully violates any provision of this part 1 shall be punished as provided in section 39-21-118. Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading).
Amendment history
L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2897, § 1, effective December 17 (see editor's note following the article 37 heading).
Source: view the official text
In this article (15 sections)
- 39-37-101 · Short title
- 39-37-102 · Legislative declaration
- 39-37-103 · Definitions
- 39-37-104 · Firearms, firearm precursor parts, and ammunition - excise…
- 39-37-105 · Exemption
- 39-37-106 · Administration and enforcement - disputes and refunds -…
- 39-37-107 · Registration required
- 39-37-108 · Books and records to be preserved
- 39-37-109 · Returns and remittance of tax - civil penalty - rules
- 39-37-110 · Distribution of tax collected
- 39-37-111 · Prohibited acts - penalties
- 39-37-112 · Revenue and spending limitations
- 39-37-201 · Submission of ballot issue - excise tax on firearms and…
- 39-37-301 · Firearms and ammunition excise tax cash fund - creation -…
- 39-37-302 · Behavioral and mental health excise tax cash fund -…