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<br />Page 1786 Senate Journal-120th Day-May 8, 1991
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<br />S.B. 91-149
<br />(Cont.)
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<br />taxation provisions
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<br />18-19-103. Violations of
<br />penalties. (1) ANY PERSON WHO:
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<br />(a) MAKES ANY FALSE OR FRAUDULENT RETURN IN ATTEMPTING
<br />TO DEFEAT OR EVADE THE TAX IMPOSED 8Y ARTICLE 47.1 OF TITLE
<br />12, C.R.S., COMMITS A CLASS 5 FELONY;
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<br />(b) FAILS TO PAY TAX DUE UNDER ARTICLE 47.1 OF TITLE 12,
<br />C.R.S., WITHIN THIRTY DAYS AFTER THE DATE THE TAX BECOMES DUE
<br />COMMITS A CLASS 1 MISDEMEANOR;
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<br />(c) FAILS TO FILE A RETURN REQUIRED BY ARTICLE 47.1 OF
<br />TITLE 12, C.R.S., WITHIN THIRTY DAYS AFTER THE DATE THE RETURN
<br />IS DUE COMMITS A CLASS 1 MISDEMEANOR;
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<br />(d) VIOLATES EITHER SECTION 12-47.1-403 (1) (b) OR (1)
<br />(c), C.R.S., TWO OR MORE TIMES IN ANY TWELVE-MONTH PERIOD
<br />COMMITS A CLASS 5 FELONY;
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<br />(e) WILLFULLY AIDS OR ASSISTS IN, OR PROCURES, COUNSELS,
<br />OR ADVISES THE PREPARATION OR PRESENTATION UNDER OR IN
<br />CONNECTION WITH ANY MATTER ARISING UNDER ANY TITLE
<br />ADMINISTERED BY THE COMMISSION OR A RETURN, AFFIDAVIT, CLAIM,
<br />OR OTHER DOCUMENT WHICH IS FRAUDULENT OR IS FALSE AS TO ANY
<br />MATERIAL FACT, WHETHER OR NOT SUCH FALSITY OR FRAUD IS WITH
<br />THE KNOWLEDGE OR CONSENT OF THE PERSON AUTHORIZED OR REQUIRED
<br />TO PRESENT SUCH RETURN, AFFIDAVIT, CLAIM, OR DOCUMENT COMMITS
<br />A CLASS 5 FELONY.
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<br />(2) FOR' PURPOSES OF THIS SECTION, "PERSON" INCLUDES
<br />CORPORATE OFFICERS HAVING CONTROL OR SUPERVISION OF, OR
<br />RESPONSIBILITY FOR, COMPLETING TAX RETURNS OR MAKING PAYMENTS
<br />PURSUANT TO ARTICLE 47.1 OF TITLE 12, C.R.S.
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<br />18-19-1D4. ,False statement 'on application - violations
<br />of rules or provisions of article 47.1 of title 12. C.R.S.. as
<br />felonv. ANY PERSON WHO KNOWINGLY MAKES A FALSE STATEMENT IN
<br />ANY APPLICATION FOR A LICENSE OR IN ANY STATEMENT ATTACHED TO'
<br />THE APPLICATION, OR WHO ,PROVIDES ANY FALSE OR MISLEADING
<br />INFORMATION TO THE COMMISSION OR THE DIVISION, OR WHO FAILS TO
<br />KEEP BOOKS AND RECORDS TO SUBSTANTIATE THE RECEIPTS, EXPENSES,
<br />OR USES RESULTING FROM LIMITED GAMING CONDUCTED UNDER ARTICLE
<br />47.1 OF TITLE 12, C.R.S., AS PRESCRIBED IN RULES OR
<br />REGULATIONS PROMULGATED BY THE COMMISSION, OR WHO FALSIFIES
<br />ANY BOOKS OR RECORDS WHICH RELATE TO ANY TRANSACTION CONNECTED
<br />WITH THE HOLDING, OPERATING, AND CONDUCTING OF ANY LIMITED
<br />CARD GAMES OR SLOT MACHINES, OR WHO KNOWINGLY VIOLATES ANY OF
<br />THE PROVISIONS OF ARTICLE 47.1 OF TITLE 12, C.R.S., OR ANY
<br />RULE OR REGULATION ADOPTED BY THE COMMISSION OR ANY TERMS OF
<br />ANY LICENSE GRANTED UNDER SAID ARTICLE 47.1, COMMITS A CLASS 5
<br />FELONY.
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<br />18-19-105. Slot machines - shlpplno notices. (1) ANY
<br />SLOT MACHINE MANUFACTURER OR DISTRIBUTOR SHIPPING OR IMPORTING
<br />A SLOT MACHINE INTO THE STATE OF COLORADO SHALL PROVIDE TO THE
<br />COLORADO LIMITED GAMING CONTROL COMMISSION CREATED IN SECTION
<br />12-47.1-301, C.R.S. AT THE TIME OF SHIPMENT A COPY OF THE
<br />SHIPPING INVOICE WHICH SHALL INCLUDE, AT A MINIMUM, THE
<br />DESTINATION, THE SERIAL NUMBER OF EACH MACHINE, AND A
<br />DESCRIPTION OF EACH MACHINE. ANY PERSON WITHIN THE STATE OF
<br />COLORADO RECEIVING A SLOT MACHINE SHALL, UPON RECEIPT OF THE
<br />MACHINE, PROVIDE TD THE COLORADD LIMITED GAMING CONTROL
<br />COMMISSION UPON A FORM AVAILABLE FROM THE COMMISSION
<br />INFORMATION SHOWING AT A MINIMUM THE LOCATION OF EACH MACHINE,
<br />ITS SERIAL NUMBER, AND DESCRIPTION. SUCH REPORT SHALL BE
<br />PROVIDED REGARDLESS OF WHETHER THE MACHINE IS RECEIVED FROM A
<br />MANUFACTURER OR ANY OTHER PERSON. ANY MACHINE LICENSED
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