(I) Extorts or willfully oppresses any person through use of his actual or apparent authority;
(II) Knowingly demands other or greater sums than are authorized by law or receives any fee, compensation, or reward, except as prescribed by law, for the performance of any duty;
(III) With intent to defeat the application of any provision of this title, makes opportunity for any person to defraud the state of Colorado by intentionally failing to perform any of the duties of his office or employment;
Source: L. 65: p. 1140, § 2. C.R.S. 1963: § 138-9-11. L. 77: (1) amended and (7) added, pp. 842, 1772, §§ 6, 1, effective July 1. L. 81: (3) amended, p. 1869, § 1, effective May 13. L. 82: Entire section amended, p. 558, § 2, effective April 6. L. 89: (8) added, p. 1497, § 1, effective June 7; (7)(b) amended, p. 852, § 143, effective July 1. L. 94: (9) added, p. 566, § 17, effective April 6. L. 2001: (1) amended, p. 780, § 12, effective June 1. L. 2002: (7)(b) amended, p. 1556, § 347, effective October 1. L. 2009: (1) amended, (HB 09-1053), ch. 159, p. 692, § 15, effective August 5. L. 2010: (3.5) added, (HB 10-1193), ch. 9, p. 55, § 2, effective February 24. L. 2021: (10) added, (SB 21-055), ch. 12, p. 80, § 16, effective March 21.
Cross references: For the legislative declaration contained in the 2002 act amending subsection (7)(b), see section 1 of chapter 318, Session Laws of Colorado 2002.
Structure Colorado Code
Article 21 - Procedure and Administration
§ 39-21-104. Rejection of Claims
§ 39-21-104.5. Frivolous Submissions
§ 39-21-105.5. Notice - First-Class Mail - Definition
§ 39-21-109. Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax
§ 39-21-110. Interest on Overpayments
§ 39-21-110.5. Rate of Interest to Be Fixed
§ 39-21-111. Jeopardy Assessment and Demands
§ 39-21-112. Duties and Powers of Executive Director
§ 39-21-113. Reports and Returns - Rule
§ 39-21-114. Methods of Enforcing Collection
§ 39-21-114.5. Surrender of Property Subject to Levy - Definition
§ 39-21-115. Reciprocity With Other States for Collection of Taxes Provided
§ 39-21-116. Closing Agreements
§ 39-21-116.5. Penalties - Repeal
§ 39-21-118. Criminal Penalties - Repeal
§ 39-21-119. Filing With Executive Director - When Deemed to Have Been Made
§ 39-21-120. Signature and Filing Alternatives for Tax Returns