Criminal acts relating to returns

C.R.S. § 39-23.5-113
in effect
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39-23.5-113. Criminal acts relating to returns. Any person who willfully fails to file a Colorado return when required by this article, or who willfully files a false return, or who willfully fails to pay any tax required by this article shall be punished as provided by section 39-21-118.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docx#39-23.5-113Fetched: 10/6/2026

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