The treasurer shall assess a penalty up to the amount authorized in section 13-21-109 (1)(b), C.R.S., against any person who issues a check to the treasurer in payment of taxes, interest, fees, or other charges collectible by the treasurer that is not paid upon its presentment. The penalty provided in this section shall be assessed in addition to any other penalties or interest provided by law.
Source: L. 79: Entire section added, p. 1421, § 6, effective January 1, 1980. L. 88: Entire section amended, p. 1106, § 2, effective January 1, 1989. L. 95: Entire section amended, p. 36, § 2, effective March 17.
Structure Colorado Code
§ 39-10-101. Collection of Taxes
§ 39-10-102. When Taxes Payable
§ 39-10-104.5. Payment Dates - Optional Payment Dates - Failure to Pay - Delinquency - Repeal
§ 39-10-105. Receipt for Taxes
§ 39-10-106. Payment of Taxes on Fractional Interests in Lands
§ 39-10-107. Apportionment of Taxes, Delinquent Interest - Payment
§ 39-10-109. Delinquent Tax List - Notice
§ 39-10-110. Publication of Delinquent Taxes
§ 39-10-110.5. Partial Payment of Delinquent Personal Property Taxes
§ 39-10-111. Distraint, Sale of Personal Property
§ 39-10-111.5. Distraint - Sale - Redemption - Mobile Homes
§ 39-10-112. Action to Collect Unpaid Taxes - Repeal
§ 39-10-113. Removal or Transfer of Personal Property - Collection of Taxes
§ 39-10-113.5. Improvements Valued and Taxed Separately - Collection of Taxes
§ 39-10-114. Abatement - Cancellation of Taxes
§ 39-10-114.5. Decision - Review - Judicial Review
§ 39-10-115. Certificate of Taxes Due
§ 39-10-116. Civil Penalty for Checks Not Paid Upon Presentment