{"data":{"id":"us-co/c.r.s.-39-37-111","jurisdiction":"us-co","citation":"C.R.S. § 39-37-111","heading":"Prohibited acts - penalties.","body":"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.","path":["Title 39 - Taxation","Article 37 - Firearms and Ammunition Excise Tax","Part 1 - FIREARMS AND AMMUNITION EXCISE 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":"0ce3dde98515eb63c299994abfc15b2b763f1ce6b491f12ff3f580b7a01c6a4c","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-37-110","next":"us-co/c.r.s.-39-37-112"},"notice":"GroundRules: Original legal text. Not legal advice."}