(1) It is unlawful for any person to commit the following acts:
- (a) To fail or refuse to pay the documentary fee imposed in this article when such payment is required;
- (b) To willfully and knowingly recite to the county clerk and recorder a consideration greater or less than the actual consideration referred to in section 39-13-102 (2)(a) and (2)(b) in connection with the granting or conveying of title to real property by any deed or instrument in writing to which the documentary fee applies.
- (2) Any person who commits either of the acts set forth in subsection (1) of this section commits an unclassified misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars.
Source: L. 67: p. 944, § 1. C.R.S. 1963: § 137-13-6. L. 2021: (2) amended, (SB 21-271), ch. 462, p. 3295, § 692, effective March 1, 2022.