Colorado Code
Article 20 - Offenses Related to Limited Gaming
§ 18-20-103. Violations of Taxation Provisions - Penalties

(b) [ Editor's note: This version of subsection (1)(b) is effective March 1, 2022. ] 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) [ Editor's note: This version of subsection (1)(c) is effective March 1, 2022. ] 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;





Source: L. 91: Entire article added, p. 1583, § 11, effective June 4. L. 2018: (1)(a) to (1)(d), and (2) amended, (SB 18-034), ch. 14, p. 241, § 16, effective October 1. L. 2021: (1)(b) and (1)(c) amended, (SB 21-271), ch. 462, p. 3218, § 380, effective March 1, 2022.
Editor's note: Section 803(2) of chapter 462 (SB 21-271), Session Laws of Colorado 2021, provides that the act changing this section applies to offenses committed on or after March 1, 2022.

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