Any person who willfully fails to file a Colorado return when required by this article, or who willfully files a false return, or who willfully fails to pay any tax required by this article shall be punished as provided by section 39-21-118 .
C.R.S. § 39-23.5-113
Criminal acts relating to returns
Known as the Colorado Estate Tax Law
The act spans §§ 39–39 (17 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.