Colorado statute

C.R.S. § 18-20-103 — Violations of taxation provisions - penalties.

Current through 2025 Regular Session

Part of Article 20: Offenses Related to Limited Gaming, Colorado Revised Statutes.

Criminal charges under this statute

Violations of taxation provisions

Full text of C.R.S. § 18-20-103

Statutory text current through the 2025 Regular Session. This is an officially sanctioned publication using the official text of the Colorado Revised Statutes; it is not the official statutes of the State of Colorado.

C.R.S. § 18-20-103Primary source, current through the 2025 Regular Session

(1) Any person who: (a) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by article 30 of title 44 commits a class 5 felony; (b) Fails to pay tax due under article 30 of title 44 within thirty days after the date the tax becomes due commits a class 2 misdemeanor; (c) Fails to file a return required by article 30 of title 44 within thirty days after the date the return is due commits a class 2 misdemeanor; (d) Repealed. (e) Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under or in connection with any matter arising under any title administered by the commission or a return, affidavit, claim, or other document which is fraudulent or is false as to any material fact, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document commits a class 5 felony. (2) For purposes of this section, "person" includes corporate officers having control or supervision of, or responsibility for, completing tax returns or making payments pursuant to article 30 of title 44.

Official sources

Legal terms used in this section

Questions this section answers

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))

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).

This reference is informational and is not legal advice.