Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-7-528
Failure to make return or supply information -- Penalty
Official textle.utah.gov
Each officer or employee of any corporation, who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, shall be liable for a penalty as provided in Section 59-1-401, assessed and collected by the commission in the same manner as is provided in this chapter with regard to delinquent taxes.
Renumbered and
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In this chapter (40 sections)
- 59-7-403 · Worldwide combined report
- 59-7-404 · Calculation of unadjusted income for combined reporting
- 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
- 59-7-405 · Commission empowered to make rules
- 59-7-501 · Accounting periods -- Methods of accounting
- 59-7-502 · Change of taxable year or accounting period
- 59-7-503 · Return where period changed
- 59-7-504 · Estimated tax payments -- Penalty -- Waiver
- 59-7-505 · Returns required -- When due -- Extension of time --…
- 59-7-507 · Payment of tax
- 59-7-508 · Audit of returns
- 59-7-509 · Failure to file return -- Penalty
- 59-7-510 · Deficiency -- Interest
- 59-7-511 · Penalty added to underpayments
- 59-7-512 · Addition to tax in case of nonpayment
- 59-7-513 · Interest when time for payment extended
- 59-7-514 · Extension of time to pay deficiency
- 59-7-515 · Interest when deficiency extended
- 59-7-519 · Period of limitation for making assessments -- Change,…
- 59-7-522 · Overpayments
- 59-7-528 · Failure to make return or supply information -- Penalty
- 59-7-529 · General violations and penalties
- 59-7-530 · Power to waive penalties or interest
- 59-7-531 · Venue of offenses -- Evidence
- 59-7-532 · Revenue received by commission -- Deposit with state…
- 59-7-533 · Interest on overpayments
- 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
- 59-7-535 · Doing business after suspension or forfeiture of certain…
- 59-7-536 · Relief in case of suspension or forfeiture
- 59-7-537 · Confidentiality of information
- 59-7-538 · Carry forward of expired or repealed tax credit
- 59-7-601 · Credit of interest income from state and federal securities
- 59-7-607 · Utah low-income housing tax credit
- 59-7-609 · Historic preservation credit
- 59-7-610 · Recycling market development zones tax credits
- 59-7-612 · Tax credits for research activities conducted in the state…
- 59-7-614 · Clean energy systems tax credits -- Definitions --…
- 59-7-614.1 · Refundable tax credit for hand tools used in farming…
- 59-7-614.2 · Refundable economic development tax credit
- 59-7-614.4 · Tax credit for pass-through entity taxpayer