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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-529

General violations and penalties

Official textle.utah.gov

# (1)

Each person 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, is liable for a civil penalty as provided in Section 59-1-401 imposed, assessed, and collected by the commission in the same manner as provided by this chapter for delinquent taxes.

# (2)

It is unlawful for any person, with intent to evade any tax, to fail to timely remit the full amount of tax required by the provisions of this chapter. A violation of this section is punishable as provided in Section 59-1-401.

# (3)

Each person who knowingly or intentionally makes, renders, signs, or verifies any false or fraudulent return or statement or supplies any false or fraudulent information is guilty of a criminal violation as provided in Section 59-1-401.

# (4)

Each person who, with intent to evade any tax or any requirement of this chapter, fails to make, render, sign, or verify any return, or supply any information within the time required under the provisions of this chapter, is guilty of a criminal violation as provided in Section 59-1-401.
Renumbered and

Last amended: Amended by Chapter 169, 1993 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-7-404 · Calculation of unadjusted income for combined reporting
  2. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  3. 59-7-405 · Commission empowered to make rules
  4. 59-7-501 · Accounting periods -- Methods of accounting
  5. 59-7-502 · Change of taxable year or accounting period
  6. 59-7-503 · Return where period changed
  7. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  8. 59-7-505 · Returns required -- When due -- Extension of time --…
  9. 59-7-507 · Payment of tax
  10. 59-7-508 · Audit of returns
  11. 59-7-509 · Failure to file return -- Penalty
  12. 59-7-510 · Deficiency -- Interest
  13. 59-7-511 · Penalty added to underpayments
  14. 59-7-512 · Addition to tax in case of nonpayment
  15. 59-7-513 · Interest when time for payment extended
  16. 59-7-514 · Extension of time to pay deficiency
  17. 59-7-515 · Interest when deficiency extended
  18. 59-7-519 · Period of limitation for making assessments -- Change,…
  19. 59-7-522 · Overpayments
  20. 59-7-528 · Failure to make return or supply information -- Penalty
  21. 59-7-529 · General violations and penalties
  22. 59-7-530 · Power to waive penalties or interest
  23. 59-7-531 · Venue of offenses -- Evidence
  24. 59-7-532 · Revenue received by commission -- Deposit with state…
  25. 59-7-533 · Interest on overpayments
  26. 59-7-534 · Failure to pay tax -- Suspension or forfeiture of corporate…
  27. 59-7-535 · Doing business after suspension or forfeiture of certain…
  28. 59-7-536 · Relief in case of suspension or forfeiture
  29. 59-7-537 · Confidentiality of information
  30. 59-7-538 · Carry forward of expired or repealed tax credit
  31. 59-7-601 · Credit of interest income from state and federal securities
  32. 59-7-607 · Utah low-income housing tax credit
  33. 59-7-609 · Historic preservation credit
  34. 59-7-610 · Recycling market development zones tax credits
  35. 59-7-612 · Tax credits for research activities conducted in the state…
  36. 59-7-614 · Clean energy systems tax credits -- Definitions --…
  37. 59-7-614.1 · Refundable tax credit for hand tools used in farming…
  38. 59-7-614.2 · Refundable economic development tax credit
  39. 59-7-614.4 · Tax credit for pass-through entity taxpayer
  40. 59-7-614.5 · Refundable motion picture tax credit
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