{"data":{"id":"us-co/c.r.s.-39-23.5-113","jurisdiction":"us-co","citation":"C.R.S. § 39-23.5-113","heading":"Criminal acts relating to returns.","body":"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.","path":["Title 39 - Taxation","Article 23.5 - Colorado Estate Tax"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"51e4e9996369d3c611571be90120ad386cf808ac7a931b9fbe4a47d225952f92","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-23.5-112","next":"us-co/c.r.s.-39-23.5-114"},"notice":"GroundRules: Original legal text. Not legal advice."}