17-339
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17-339. Reports and returns by license dealers; noncompliance; classification A. Each license dealer shall by January 10, or on demand of the commission or department, return to the department: 1. All duplicate stubs, unused licenses, permits and big game tags. 2. All due and unremitted license and permit fees collected. 3. A full and complete report of the licenses, permits and big game tags returned. B. The failure to make such return within thirty days shall automatically cancel the license dealer's license, and intentional failure to comply with the provisions of this section is a class 1 misdemeanor. Any license dealer who makes a false or fraudulent return or report or who fails to submit returns, reports or all due and unremitted fees as required under this section with the intent of defrauding the department is guilty of a class 6 felony. |