Colorado § 44-30-603 - Violations of taxation provisions - penalties.
Full text of Colorado Colorado Revised Statutes § 44-30-603 — Violations of taxation provisions - penalties., with citation guidance and answers to common questions.
§ 44-30-603. Violations of taxation provisions - penalties.
(1) Any person who:
(a) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this article 30 commits a class 5 felony and shall be punished as provided in section 18-1.3-401;
(b) Fails to pay tax due under this article 30 within thirty days after the date the tax becomes due commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501;
(c) Fails to file a return required by this article 30 within thirty days after the date the return is due commits a class 2 misdemeanor and shall be punished as provided in section 18-1.3-501;
(d) Violates either subsection (1)(b) or (1)(c) of this section two or more times in any twelve-month period commits a class 5 felony and shall be punished as provided in section 18-1.3-401;
(e) Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under or in connection with any matter arising under any title administered by the commission or a return, affidavit, claim, or other document that is fraudulent or is false as to any material fact, whether or not the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document commits a class 5 felony and shall be punished as provided in section 18-1.3-401.
(2) For purposes of this section, "person" includes corporate officers having control or supervision of, or responsibility for, completing tax returns or making payments pursuant to this article 30.
Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 197, § 2, effective October 1. L. 2021: (1)(b) and (1)(c) amended, (SB 21-271), ch. 462, p. 3329, § 790, effective March 1, 2022.
Editor's note: This section is similar to former § 12-47.1-603 as it existed prior to 2018.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 44-30-603
What does Colorado Revised Statutes § 44-30-603 cover?
Section 44-30-603 ("Violations of taxation provisions - penalties.") 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 § 44-30-603?
A common citation format is "Colorado Revised Statutes § 44-30-603" (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 § 44-30-603 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.