Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-7-106 — False statement - penalty
If any person required to file such statement willfully and knowingly subscribes to any false statement contained therein, he is guilty of perjury in the second degree and upon conviction shall be punished according to law. Source: L. 64: R&RE, p. 711, § 1. C.R.S. 1963: § 137-7-6. L. 72: p. 570, § 56. Cross references: For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.
Source: official text