Colo. Rev. Stat. § 37-5-118
Penalty for failure of treasurer to pay over tax
Colorado · Colorado Revised Statutes Title 37 — Water and Irrigation · Status: effective
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- Citation
- Colo. Rev. Stat. § 37-5-118, Penalty for failure of treasurer to pay over tax, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2315671
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Full text
If any county treasurer or other person entrusted with the collection of any assessment made under the provisions of articles 1 to 8 of this title refuses, fails, or neglects to make prompt payment of the assessments, or any part thereof, collected under said articles to the treasurer of the district upon his presentation of a proper demand, then he shall pay a penalty of ten percent on the amount of his delinquency. Such penalty shall become due and payable at once, and both he and his sureties shall be liable therefor on his bond as provided for in said articles.