Statutes > Utah Statutes > Title 59 - Revenue and Taxation > Chapter 13 - Motor and Special Fuel Tax Act > 59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.

59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.

59-13-212. Penalties for failure to make reports or returns -- Criminal penalties.
Any person who violates this part or who fails or neglects to make any statement, report,or return required by this part, where the penalty is not otherwise specifically prescribed, is guiltyof a criminal violation as provided in Section 59-1-401.

Enacted by Chapter 6, 1987 General Session