Colorado criminal charge
Violations of taxation provisions in Colorado
Violations of taxation provisions is a criminal offense under Colorado law, defined by C.R.S. § 18-20-103. Its classification is not fixed: Colorado assigns a different penalty class depending on the circumstances of the offense. The class that applies — and the sentencing range that follows from it — depends on which statutory variant fits the facts.
Defined by C.R.S. § 18-20-103.
What is the penalty for violations of taxation provisions in Colorado?
| Penalty | Range | Basis | Authority |
|---|---|---|---|
| Jail / prison | 1 years to 3 years (False or fraudulent return to evade tax — Applies when a person makes a false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44.) | presumptive | C.R.S. § 18-1.3-401 |
| Fine | $1,000 to $100,000 (False or fraudulent return to evade tax — Applies when a person makes a false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44.) | discretionary | C.R.S. § 18-1.3-401 |
| Parole / supervision | 2 years to 2 years (False or fraudulent return to evade tax — Applies when a person makes a false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44.; mandatory parole) | mandatory | C.R.S. § 18-1.3-401 |
| Jail / prison | up to 120 days (Failure to pay tax due — Applies when a person fails to pay tax due under article 30 of title 44 within thirty days after the tax becomes due.) | discretionary | C.R.S. § 18-1.3-501 |
| Fine | up to $750 (Failure to pay tax due — Applies when a person fails to pay tax due under article 30 of title 44 within thirty days after the tax becomes due.) | discretionary | C.R.S. § 18-1.3-501 |
| Jail / prison | up to 120 days (Failure to file required return — Applies when a person fails to file a return required by article 30 of title 44 within thirty days after the return is due.) | discretionary | C.R.S. § 18-1.3-501 |
| Fine | up to $750 (Failure to file required return — Applies when a person fails to file a return required by article 30 of title 44 within thirty days after the return is due.) | discretionary | C.R.S. § 18-1.3-501 |
| Jail / prison | 1 years to 3 years (Willfully aiding or assisting in fraudulent or false tax documents — Applies when a person willfully aids, assists, procures, counsels, or advises the preparation or presentation of a return, affidavit, claim, or other document that is fraudulent or false as to a material fact in connection with any matter arising under any title administered by the commission.) | presumptive | C.R.S. § 18-1.3-401 |
| Fine | $1,000 to $100,000 (Willfully aiding or assisting in fraudulent or false tax documents — Applies when a person willfully aids, assists, procures, counsels, or advises the preparation or presentation of a return, affidavit, claim, or other document that is fraudulent or false as to a material fact in connection with any matter arising under any title administered by the commission.) | discretionary | C.R.S. § 18-1.3-401 |
| Parole / supervision | 2 years to 2 years (Willfully aiding or assisting in fraudulent or false tax documents — Applies when a person willfully aids, assists, procures, counsels, or advises the preparation or presentation of a return, affidavit, claim, or other document that is fraudulent or false as to a material fact in connection with any matter arising under any title administered by the commission.; mandatory parole) | mandatory | C.R.S. § 18-1.3-401 |
Applies to offenses on/after 2018-07-01.
How is violations of taxation provisions classified in Colorado?
The classification depends on the circumstances:
| Variant | Classification | When it applies | Statute |
|---|---|---|---|
| False or fraudulent return to evade tax | Class 5 Felony | Applies when a person makes a false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44. | 18-20-103(1)(a) |
| Failure to pay tax due | Class 2 Misdemeanor | Applies when a person fails to pay tax due under article 30 of title 44 within thirty days after the tax becomes due. | 18-20-103(1)(b) |
| Failure to file required return | Class 2 Misdemeanor | Applies when a person fails to file a return required by article 30 of title 44 within thirty days after the return is due. | 18-20-103(1)(c) |
| Willfully aiding or assisting in fraudulent or false tax documents | Class 5 Felony | Applies when a person willfully aids, assists, procures, counsels, or advises the preparation or presentation of a return, affidavit, claim, or other document that is fraudulent or false as to a material fact in connection with any matter arising under any title administered by the commission. | 18-20-103(1)(e) |
Common questions about violations of taxation provisions in Colorado
Is violations of taxation provisions a felony or a misdemeanor in Colorado?
It depends on the circumstances: violations of taxation provisions ranges from a Class 2 Misdemeanor to a Class 5 Felony in Colorado under C.R.S. § 18-20-103.
False or fraudulent return to evade tax: Class 5 Felony (C.R.S. § 18-20-103(1)(a)) · Failure to pay tax due: Class 2 Misdemeanor (C.R.S. § 18-20-103(1)(b)) · Failure to file required return: Class 2 Misdemeanor (C.R.S. § 18-20-103(1)(c)) · Willfully aiding or assisting in fraudulent or false tax documents: Class 5 Felony (C.R.S. § 18-20-103(1)(e))
What are the penalties for violations of taxation provisions in Colorado?
Penalties for violations of taxation provisions in Colorado depend on how it is classified — from a Class 2 Misdemeanor up to a Class 5 Felony — with the ranges set by C.R.S. § 18-1.3-401 and C.R.S. § 18-1.3-501; the full table of ranges by variant is published on this page.
Which Colorado statute covers violations of taxation provisions?
Violations of taxation provisions is governed by C.R.S. § 18-20-103 (Violations of taxation provisions - penalties).
Legal terms used in this law
This reference is informational and is not legal advice. Penalty ranges are the statutory classification ranges; sentencing in a specific case depends on its facts and history.