Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-314 — Penalty for failure to complete assessment book
Any assessor who fails to complete and deliver the assessment book to the county auditor within the time prescribed by law, or who fails to transmit the information required under Section 59-2-313 to the commission, shall pay a civil penalty of $1,000 to the county, or the county legislative body may deduct the civil penalty from the assessor's salary.
Source: official text