Penalty for failure to report or pay tax

1 rule

Any person who willfully fails or refuses to make the report or payment of tax due to the executive director of the department of revenue as provided in sections 39-27-105 to 39-27-108, for which no penalty is expressly provided, and any person who willfully makes any false report or statement as to the amount of gasoline or special fuel acquired, sold, or used or any false statement relative to the kind or character and the amount of the gasoline or special fuel received by such person and required to be reported, with intent to evade the payment of the tax imposed in this part 1 on gasoline or special fuel, shall be punished as provided by section 39-21-118. The making and filing of any false statement shall be deemed prima facie evidence of intent to evade the payment of tax imposed in this part 1 on gasoline or special fuel by that means.

in view

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Encodings · 1

false_fuel_statement_is_prima_facie_evidence_of_intent_to_evade_fuel_taxCO 39 § 39-27-108 · derived

C.R.S. § 39-27-108

name: false_fuel_statement_is_prima_facie_evidence_of_intent_to_evade_fuel_tax
kind: derived
entity: Person
dtype: Judgment
period: Year
source: C.R.S. § 39-27-108
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-27-108
          excerpt: >-
            The making and filing of any false statement shall be deemed prima
            facie evidence of intent to evade the payment of tax
versions:
  - effective_from: '0001-01-01'
    formula: person_makes_or_files_false_statement_about_gasoline_or_special_fuel

▸rulespec code

Shown source

statutes/39/39-27-108.yaml

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Rules

false_fuel_statement_is_prima_facie_evidence_of_intent_to_evade_fuel_tax

Derived

source: C.R.S. § 39-27-108

- name: false_fuel_statement_is_prima_facie_evidence_of_intent_to_evade_fuel_tax
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: C.R.S. § 39-27-108
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-27-108
            excerpt: >-
              The making and filing of any false statement shall be deemed prima facie evidence of
              intent to evade the payment of tax
  versions:
    - effective_from: '0001-01-01'
      formula: person_makes_or_files_false_statement_about_gasoline_or_special_fuel

▸citations (2)

References

This rule cites 2 other rules.

CO 39 § 39-27-105inferredCO › Statutes › Title 39 › § 39-27-105
CO 39 § 39-21-118inferredCO › Statutes › Title 39 › § 39-21-118

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