(b) [ Editor's note: This version of subsection (3)(b) is effective March 1, 2022. ] A person who willfully fails or refuses to make the report required by this section, or who makes a false or fraudulent return, or who willfully fails to pay any tax owed by such person commits a class A traffic infraction.
Source: L. 2005: (5) added, p. 148, § 23, effective April 5; entire article amended with relocations, p. 1167, § 2, effective August 8. L. 2010: (1)(a) amended, (SB 10-212), ch. 412, p. 2037, § 15, effective July 1. L. 2021: (3)(b) amended, (SB 21-271), ch. 462, p. 3303, § 722, effective March 1, 2022.
Structure Colorado Code
Title 42 - Vehicles and Traffic
Article 3 - Registration, Taxation, and License Plates
§ 42-3-301. License Plate Cash Fund - License Plate Fees
§ 42-3-302. Special Plate Fees
§ 42-3-303. Persistent Drunk Driver Cash Fund - Programs to Deter Persistent Drunk Drivers
§ 42-3-306. Registration Fees - Passenger and Passenger-Mile Taxes - Fee Schedule
§ 42-3-307. Enforcement Powers of Department
§ 42-3-309. Permit to Be Secured - Records Kept - Penalties
§ 42-3-310. Additional Registration Fees - Apportionment of Fees
§ 42-3-311. Low-Power Scooter Registration - Fee
§ 42-3-312. Special License Plate Surcharge
§ 42-3-313. Fee for Long-Term or Permanent Registration - Trailers and Semitrailers