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Can you summarize CORS 18-20-103?
OFFENSES RELATED TO LIMITED GAMING > Violations of taxation provisions - penalties.
Short Summary
This legal document pertains to violations of taxation provisions related to limited gaming in Colorado. It applies to any person who is subject to the tax imposed by article 30 of title 44. The document outlines various violations and their corresponding penalties. Making any false or fraudulent return to evade the tax is a class 5 felony. Failing to pay the tax within thirty days or failing to file a required return within thirty days are both class 2 misdemeanors. Additionally, violating specific sections of the law multiple times in a twelve-month period is a class 5 felony. Willfully aiding or assisting in the preparation or presentation of fraudulent documents also constitutes a class 5 felony. Corporate officers with control or supervision over tax returns or payments are included in the definition of ‘person’ for the purposes of this document.
Whom does it apply to?
Any person who is subject to the tax imposed by article 30 of title 44
What does it govern?
Taxation provisions related to limited gaming
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
Class 5 felony for making false or fraudulent returns, willfully aiding or assisting in fraudulent documents; Class 2 misdemeanor for failing to pay tax or file a return
Jurisdiction
Colorado