Any person who violates section 12-100-112 or 12-100-116 (1)(a) is subject to penalties pursuant to section 12-20-407 (1)(a).
Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 818, § 1, effective October 1.
Unauthorized practice - penalties
Colo. Rev. Stat. § 12-100-127, under Accountants.
Colo. Rev. Stat. § 12-100-127