Utah Code § 59-1-1005 — Suits against commission and its employees

(1)
A taxpayer may bring a civil suit against the commission for recovery of actual damages and costs incurred by the taxpayer if:
(a)
the commission or one of its employees intentionally or recklessly takes possession of a taxpayer's property in disregard of its published procedures, laws, or rules; or
(b)
otherwise intentionally or recklessly disregards published procedures, laws, or rules.
(2)
An award of actual damages and court costs in a suit under this section may not exceed $100,000.
(3)
If the court finds that the civil action brought by the taxpayer is frivolous, the court may impose a penalty of up to $10,000 against the taxpayer.