C.R.S. § 30-10-619

(1) A coroner who owns, operates, is employed by, or otherwise has an interest in a funeral establishment is deemed to have a conflict of interest and shall not direct business to such establishment when performing his or her duties under this part 6. (2) Nothing in this section shall prevent a person from taking the body of the deceased to a funeral establishment in which the coroner has an interest if such person decides to do so without the suggestion of the coroner. (3) The provisions of this section shall not apply if an emergency situation exists and the coroner acts in good faith to prevent a health hazard. (4) Any person who knowingly violates subsection (1) of this section commits a petty offense and shall be punished as provided in section 18-1.3-503 . (5) This section shall apply to county coroners who take office after the general election in 1982.