Colorado § 39-26-120 - False or fraudulent return, statement - penalty.
Full text of Colorado Colorado Revised Statutes § 39-26-120 — False or fraudulent return, statement - penalty., with citation guidance and answers to common questions.
§ 39-26-120. False or fraudulent return, statement - penalty.
(1) It is unlawful for any retailer or vendor to refuse to make any return required to be made in this part 1 or to make any false or fraudulent return or false statement on any return, or fail and refuse to make payment to the executive director of the department of revenue of any taxes collected or due the state, or in any manner evade the collection and payment of the tax, or any part thereof, or for any person or purchaser to fail or refuse to pay such tax, or evade the payment thereof, or to aid or abet another in any attempt to evade the payment of the tax.
(2) A person willfully violating the provisions of this section is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A corporation willfully making a false return or a return willfully containing a false statement is guilty of a class 5 felony and shall be punished as provided in section 18-1.3-401. A court of competent jurisdiction of the county in which the offender resides, or, if a corporation, then the county of its principal place of business, has jurisdiction to enforce this section.
(3) 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. L. 2023: (2) amended, (HB 23-1293), ch. 298, p. 1797, § 67, effective October 1.
Cross references: For perjury in the second degree and the penalty therefor, see §§ 18-8-503 and 18-1.3-501.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-26-120
What does Colorado Revised Statutes § 39-26-120 cover?
Section 39-26-120 ("False or fraudulent return, statement - penalty.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-26-120?
A common citation format is "Colorado Revised Statutes § 39-26-120" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-26-120 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.