COLJI-Crim. 13:33

The elements of the crime of failure to comply with sales record

requirements are:

1. That the defendant,

2. in the State of Colorado, at or about the date and place charged,

3. was a secondhand dealer, or a dealer of new goods as a retailer

who sold such goods at a flea market or similar facility or any

nonpermanent location, and

4. failed to,

5. keep and preserve suitable records of sales made by him [her]

and such other books or accounts as may be necessary to

determine the amount of tax for the collection of which he [she]

was liable pursuant to [insert a relevant description from part 1

of article 26 of title 39]; keep and preserve for a period of three

years all invoices of goods and merchandise purchased for

resale, including a store credit, gift card, or merchandise card;

or make available for examination all such books, invoices, or

other records at any time by the executive director of the

department of revenue, or his [her] duly authorized agent, or

any peace officer.

[6. and that the defendant’s conduct was not legally authorized by

the affirmative defense[s] in Instruction[s] ___.]

After considering all the evidence, if you decide the prosecution has

proven each of the elements beyond a reasonable doubt, you should find

the defendant guilty of failure to comply with sales record requirements.

After considering all the evidence, if you decide the prosecution has

failed to prove any one or more of the elements beyond a reasonable doubt,

you should find the defendant not guilty of failure to comply with sales

record requirements.