Colorado Code § 11-107-108

Unlawful acts or omissions - penalties
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(1) Any person responsible for an
act or omission expressly declared to be a criminal offense by this code:
(a) Commits a class 2 misdemeanor;
(b) If the act or omission was intended to defraud, commits a class 6 felony and shall be
punished as provided in section 18-1.3-401, C.R.S.
(2) An officer, director, employee, agent, or attorney of a state bank shall be held
criminally responsible for an act or omission of the institution declared to be a criminal offense
by this code if, knowing that such act or omission is a criminal offense, the person participates in
authorizing, executing, ratifying, or concealing such act or in authorizing or ratifying such
omission or, having a duty to take the required action, omits to do so.
(3) Unless otherwise provided in this code, it is not a defense to a criminal prosecution
under this code that the defendant did not know the facts establishing the criminal character of
the act or omission charged, if the defendant could and should have known such facts in the
proper performance of the defendant's duty.

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