Colorado Code
Part 1 - Sales Tax
§ 39-26-120. False or Fraudulent Return, Statement - Penalty

(3) [ Editor's note: This version of subsection (3) is effective March 1, 2022. ] In addition to the foregoing penalties, any person who knowingly and willfully swears to or verifies any false statement commits a class 2 misdemeanor.

Source: L. 35: p. 1017, § 16. CSA: C. 144, § 30. L. 37: p. 1097, § 1. CRS 53: § 138-6-29. C.R.S. 1963: § 138-5-29. L. 64: p. 326, § 315. L. 72: p. 573, § 63. L. 85: (2) amended, p. 1258, § 12, effective January 1, 1986. L. 2021: (3) amended, (SB 21-271), ch. 462, p. 3296, § 696, 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.
Cross references: For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.

Structure Colorado Code