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UTAH STATE SENATE
UTAH STATE CAPITOL COMPLEX * 320 STATE CAPITOL

P.O. BOX 145115 * SALT LAKE CITY, UTAH 84114-5115 * (801) 538-1035     February 25, 2014

Mr. President:

    The Revenue and Taxation Committee reports a favorable recommendation on S.B. 206, TAX, FEE, OR CHARGE OFFENSE AND PENALTY AMENDMENTS, by Senator C. Bramble, with the following amendments and recommends it be considered read for the second time and placed on the Consent Calendar:

1.    Page 11, Lines 318 through 323 :    

             318          (c) (i) [A person who, with intent to evade a tax, fee, or charge or requirement of this
             319      title or any lawful requirement of the commission,] With respect to a tax, fee, or charge, a
             320      person who knowingly and intentionally

  , and without a good faith basis,       fails to make, render, sign, or verify a return        within the time required by law       or to

             321      supply information within the time required by law, or who makes, renders, signs, or verifies a
             322      false or fraudulent return or statement, or who supplies false or fraudulent information, is guilty
             323      of a third degree felony.

2.    Page 13, Line 395 through Page 14, Line 401 :    

             395          (c) (i) [Any person who, with intent to evade any tax, fee, or charge as defined in
             396      Section 59-1-401 or requirement of Title 59, Revenue and Taxation, or any lawful requirement
             397      of the State Tax Commission,] With respect to a tax, fee, or charge as defined in Section

             398      59-1-401 , any person who knowingly and intentionally
  , and without a good faith basis,       fails to make, render, sign, or verify any

             399      return
  within the time required by law       or to supply any information within the time required by law, or who makes, renders,

             400      signs, or verifies any false or fraudulent return or statement, or who supplies any false or
             401      fraudulent information, is guilty of a third degree felony.

        Respectfully,

        Deidre M. Henderson
        Committee Chair

Voting: 5-0-4
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