76-8-1101 - Criminal offenses and penalties relating to revenue and taxation -- Rulemaking authority -- Statute of limitations.
76-8-1101. Criminal offenses and penalties relating to revenue and taxation --Rulemaking authority -- Statute of limitations.
(1) (a) As provided in Section 59-1-401, criminal offenses and penalties are as providedin Subsections (1)(b) through (e).
(b) (i) Any person who is required by Title 59, Revenue and Taxation, or any laws theState Tax Commission administers or regulates to register with or obtain a license or permit fromthe State Tax Commission, who operates without having registered or secured a license orpermit, or who operates when the registration, license, or permit is expired or not current, isguilty of a class B misdemeanor.
(ii) Notwithstanding Section 76-3-301, for purposes of Subsection (1)(b)(i), the penaltymay not:
(A) be less than $500; or
(B) exceed $1,000.
(c) (i) Any person who, with intent to evade any tax, fee, or charge as defined in Section59-1-401 or requirement of Title 59, Revenue and Taxation, or any lawful requirement of theState Tax Commission, fails to make, render, sign, or verify any return or to supply anyinformation within the time required by law, or who makes, renders, signs, or verifies any falseor fraudulent return or statement, or who supplies any false or fraudulent information, is guilty ofa third degree felony.
(ii) Notwithstanding Section 76-3-301, for purposes of Subsection (1)(c)(i), the penaltymay not:
(A) be less than $1,000; or
(B) exceed $5,000.
(d) (i) Any person who intentionally or willfully attempts to evade or defeat any tax, fee,or charge as defined in Section 59-1-401 or the payment of a tax, fee, or charge as defined inSection 59-1-401 is, in addition to other penalties provided by law, guilty of a second degreefelony.
(ii) Notwithstanding Section 76-3-301, for purposes of Subsection (1)(d)(i), the penaltymay not:
(A) be less than $1,500; or
(B) exceed $25,000.
(e) (i) A person is guilty of a second degree felony if that person commits an act:
(A) described in Subsection (1)(e)(ii) with respect to one or more of the followingdocuments:
(I) a return;
(II) an affidavit;
(III) a claim; or
(IV) a document similar to Subsections (1)(e)(i)(A)(I) through (III); and
(B) subject to Subsection (1)(e)(iii), with knowledge that the document described inSubsection (1)(e)(i)(A):
(I) is false or fraudulent as to any material matter; and
(II) could be used in connection with any material matter administered by the State TaxCommission.
(ii) The following acts apply to Subsection (1)(e)(i):
(A) preparing any portion of a document described in Subsection (1)(e)(i)(A);
(B) presenting any portion of a document described in Subsection (1)(e)(i)(A);
(C) procuring any portion of a document described in Subsection (1)(e)(i)(A);
(D) advising in the preparation or presentation of any portion of a document described inSubsection (1)(e)(i)(A);
(E) aiding in the preparation or presentation of any portion of a document described inSubsection (1)(e)(i)(A);
(F) assisting in the preparation or presentation of any portion of a document described inSubsection (1)(e)(i)(A); or
(G) counseling in the preparation or presentation of any portion of a document describedin Subsection (1)(e)(i)(A).
(iii) This Subsection (1)(e) applies:
(A) regardless of whether the person for which the document described in Subsection(1)(e)(i)(A) is prepared or presented:
(I) knew of the falsity of the document described in Subsection (1)(e)(i)(A); or
(II) consented to the falsity of the document described in Subsection (1)(e)(i)(A); and
(B) in addition to any other penalty provided by law.
(iv) Notwithstanding Section 76-3-301, for purposes of this Subsection (1)(e), thepenalty may not:
(A) be less than $1,500; or
(B) exceed $25,000.
(v) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, theState Tax Commission may make rules prescribing the documents that are similar to Subsections(1)(e)(i)(A)(I) through (III).
(2) The statute of limitations for prosecution for a violation of this section is the later ofsix years:
(a) from the date the tax should have been remitted; or
(b) after the day on which the person commits the criminal offense.
Amended by Chapter 336, 2009 General Session