It is unlawful for any retail marijuana cultivation facility to sell or transfer retail marijuana without a license as required by law, or to willfully make any false or fraudulent return or false statement on any return, or to willfully evade the payment of the tax, or any part thereof, as imposed by this part 3. Any retail marijuana cultivation facility or agent thereof who willfully violates any provision of this part 3 shall be punished as provided by section 39-21-118.
Source: L. 2013: Entire article added, (HB 13-1318), ch. 330, p. 1873, § 1, effective May 28.
Structure Colorado Code
Article 28.8 - Taxes on Marijuana and Marijuana Products
Part 3 - Retail Marijuana Excise Tax
§ 39-28.8-301. Retail Marijuana Excise Tax - Administration - Enforcement
§ 39-28.8-303. Books and Records to Be Preserved
§ 39-28.8-304. Returns and Remittance of Tax - Civil Penalty
§ 39-28.8-305. Distribution of Tax Collected
§ 39-28.8-306. Prohibited Acts - Penalties