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 .
C.R.S. § 39-26-206
Failure to make return
Known as the Emergency Retail Sales Tax Act
The act spans §§ 39–39 (93 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.