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Colo. Rev. Stat. § 39-26-206

Failure to make return

Colorado · Colorado Revised Statutes Title 39 — Taxation · Status: effective

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Colo. Rev. Stat. § 39-26-206, Failure to make return, Colorado, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2319210
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Any person who willfully fails or refuses to make the return required in section 39-26-204, or who makes a false or fraudulent return, or who willfully fails to pay any tax owing by him, and any person who aids or abets another in an attempt to evade such tax, shall be punished as provided by section 39-21-118.