Colorado Code
Part 1 - General Provisions
§ 39-21-118. Criminal Penalties - Repeal

(2.5) Any person who through gross negligence or recklessness makes a materially false statement in applying for a refund pursuant to section 39-26-703 or any other person who makes a false statement in connection with an application for a refund is guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than five hundred dollars, or by imprisonment in the county jail for not more than ninety days, or by both such fine and imprisonment.




Source: L. 77: Entire section added, p. 1773, § 2, effective July 1. L. 85: Entire section R&RE, p. 1253, § 4, effective January 1, 1986. L. 89: (1), (2), (4), and (5) amended, p. 852, § 144, effective July 1. L. 2002: (1), (2), (4), and (5) amended, p. 1556, § 348, effective October 1. L. 2011: (2) amended and (2.5) added, (HB 11-1265), ch. 228, p. 977, § 2, effective May 27. L. 2020, 1st Ex. Sess.: (2) amended, (HB 20B-1004), ch. 3, p. 25, § 7, effective December 7.
Editor's note: Section 5 of chapter 228, Session Laws of Colorado 2011, provides that the act amending subsection (2) and adding subsection (2.5) applies to all claims for refunds of sales or use tax filed with the department of revenue before, on, or after May 27, 2011.
Cross references: (1) For civil penalties, see §§ 39-22-621, 39-23.5-110, 39-26-115, 39-26-118, 39-26-204, 39-27-105, 39-28-108, and 39-29-115.
(2) For the legislative declaration contained in the 2002 act amending subsections (1), (2), (4), and (5), see section 1 of chapter 318, Session Laws of Colorado 2002. For the legislative declaration in the 2011 act amending subsection (2) and adding subsection (2.5), see section 1 of chapter 228, Session Laws of Colorado 2011. For the legislative declaration in HB 20B-1004, see section 1 of chapter 3, Session Laws of Colorado 2020, First Extraordinary Session.

Structure Colorado Code