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 3921-118.
Source: L. 79: Entire article added, p. 1435, § 16, effective July 3. L. 80: Entire section R&RE, p. 523, § 3, effective July 1. L. 83: Entire section amended, p. 1536, § 11, effective July 1. L. 85: Entire section amended, p. 1256, § 8, effective January 1, 1986.