C.R.S. Section 37-5-118
Penalty for failure of treasurer to pay over tax

37‑5‑101
Funds 37‑5‑102
Preliminary fund 37‑5‑103
Power to borrow money for the preliminary fund 37‑5‑104
Construction fund 37‑5‑104.5
Determination of special benefits - factors considered 37‑5‑105
Payment of assessments 37‑5‑106
Conservancy bonds 37‑5‑107
Maintenance fund 37‑5‑108
Power to borrow money for the maintenance fund 37‑5‑109
Readjustment of maintenance fund assessments 37‑5‑110
Levies 37‑5‑111
Manner of collection - tax sale - certificate of purchase - tax deed 37‑5‑112
Collection by civil action 37‑5‑113
Bond of county treasurer 37‑5‑114
Lien of conservancy assessments 37‑5‑115
Assessment records prima facie evidence 37‑5‑116
Remedy for defective assessments 37‑5‑117
Duties of officers of public corporations as to assessments 37‑5‑118
Penalty for failure of treasurer to pay over tax 37‑5‑119
Surplus funds and annual reports 37‑5‑120
Compensation of officials