Colorado Code § 37-5-118

Penalty for failure of treasurer to pay over tax
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If any county treasurer or
other person entrusted with the collection of any assessment made under the provisions of
articles 1 to 8 of this title refuses, fails, or neglects to make prompt payment of the assessments,
or any part thereof, collected under said articles to the treasurer of the district upon his
presentation of a proper demand, then he shall pay a penalty of ten percent on the amount of his
delinquency. Such penalty shall become due and payable at once, and both he and his sureties
shall be liable therefor on his bond as provided for in said articles.

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