{"data":{"id":"us-co/c.r.s.-39-26-206","jurisdiction":"us-co","citation":"C.R.S. § 39-26-206","heading":"Failure to make return.","body":"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.","path":["Title 39 - Taxation","Article 26 - Sales and Use Tax","Part 2 - USE 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":"7565d63a24034bbae47212df317e12f4879c807331e2d5e079606cd551361b80","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-26-205","next":"us-co/c.r.s.-39-26-207"},"notice":"GroundRules: Original legal text. Not legal advice."}