Colorado § 39-27-108 - Penalty for failure to report or pay tax.
Full text of Colorado Colorado Revised Statutes § 39-27-108 — Penalty for failure to report or pay tax., with citation guidance and answers to common questions.
§ 39-27-108. Penalty for failure to report or pay tax.
Any person who willfully fails or refuses to make the report or payment of tax due to the executive director of the department of revenue as provided in sections 39-27-105 to 39-27-108, for which no penalty is expressly provided, and any person who willfully makes any false report or statement as to the amount of gasoline or special fuel acquired, sold, or used or any false statement relative to the kind or character and the amount of the gasoline or special fuel received by such person and required to be reported, with intent to evade the payment of the tax imposed in this part 1 on gasoline or special fuel, shall be punished as provided by section 39-21-118. The making and filing of any false statement shall be deemed prima facie evidence of intent to evade the payment of tax imposed in this part 1 on gasoline or special fuel by that means.
Source: L. 33: p. 729, § 5. CSA: C. 16, § 385. CRS 53: § 138-3-8. C.R.S. 1963: § 138-2-8. L. 79: Entire section amended, p. 1483, § 8, effective January 10, 1980. L. 85: Entire section amended, p. 1260, § 19, effective January 1, 1986. L. 95: Entire section amended, p. 985, § 5, effective July 1. L. 2000: Entire section amended, p. 1928, § 7, effective October 1.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-27-108
What does Colorado Revised Statutes § 39-27-108 cover?
Section 39-27-108 ("Penalty for failure to report or pay tax.") 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 § 39-27-108?
A common citation format is "Colorado Revised Statutes § 39-27-108" (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 § 39-27-108 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.