C.R.S. § 18-5-502

(1) When, under the terms of an assignment of an account, as defined in section 4-9-102 (a)(2), the assignor, being permitted to collect the proceeds from the debtor, is to pay over to the assignee any of the proceeds and, after collection thereof, the assignor willfully and wrongfully fails to pay over to the assignee the proceeds, the person commits failure to pay over assigned accounts. (2) Failure to pay over assigned accounts is: (a) A petty offense if the amount is less than three hundred dollars; (b) A class 2 misdemeanor if the amount is three hundred dollars or more but less than one thousand dollars; (c) A class 1 misdemeanor if the amount is one thousand dollars or more but less than two thousand dollars; (d) A class 6 felony if the amount is more than two thousand dollars but less than five thousand dollars; (e) A class 5 felony if the amount is five thousand dollars or more but less than twenty thousand dollars; (f) A class 4 felony if the amount is twenty thousand dollars or more but less than one hundred thousand dollars; (g) A class 3 felony if the amount is one hundred thousand dollars or more but less than one million dollars; and (h) A class 2 felony if the amount is one million dollars or more.