Prohibited acts - penalties

1 rule

It is unlawful for any vendor to willfully make any false or fraudulent return or false statement on any return or to willfully evade the payment of the tax, or any part of the tax, levied pursuant to this part 1. Any vendor who willfully violates any provision of this part 1 shall be punished as provided in section 39-21-118.

in view

Whole section

Encodings · 1

vendor_false_return_or_tax_evasion_is_unlawfulCO 39 § 39-37-111 · derived

us-co/statute/39/39-37-111

name: vendor_false_return_or_tax_evasion_is_unlawful
kind: derived
entity: Vendor
dtype: Judgment
period: Year
source: us-co/statute/39/39-37-111
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-37-111
versions:
  - effective_from: '0001-01-01'
    formula: |-
      vendor_willfully_makes_false_or_fraudulent_return
      or vendor_willfully_makes_false_statement_on_return
      or vendor_willfully_evades_payment_of_tax_levied_under_part_1

▸rulespec code

Shown source

statutes/39/39-37-111.yaml

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Rules

vendor_false_return_or_tax_evasion_is_unlawful

Derived

source: us-co/statute/39/39-37-111

- name: vendor_false_return_or_tax_evasion_is_unlawful
  kind: derived
  entity: Vendor
  dtype: Judgment
  period: Year
  source: us-co/statute/39/39-37-111
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-37-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        vendor_willfully_makes_false_or_fraudulent_return
        or vendor_willfully_makes_false_statement_on_return
        or vendor_willfully_evades_payment_of_tax_levied_under_part_1

▸citations (1)

References

This rule cites 1 other rule.

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

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