C.R.S. § 31-10-1536
31-10-1536. Unlawful qualification as taxpaying elector
31-10-1536. Unlawful qualification as taxpaying elector. It is unlawful to take or place title to property in the name of another, or to pay the taxes, or to take or issue a tax receipt in the name of another for the purpose of attempting to qualify such person as a "qualified taxpaying elector", or to aid or assist any person to do so. The ballot of any such person violating this section shall be void. Each person violating any of the provisions of this section commits a class 2 misdemeanor.