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Utah Health Code | |
Nursing Care Facility Assessment Act | |
Section 105 | Penalties and interest. |
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26-35a-105. Penalties and interest. (1) The penalty for failure to file a return or pay the assessment due within the time prescribed by this chapter is the greater of $50, or 1% of the assessment due on the return. (2) For failure to pay within 30 days of a notice of deficiency of assessment required to be paid, the penalty is the greater of $50 or 5% of the assessment due. (3) The penalty for underpayment of the assessment is as follows: (a) If any underpayment of assessment is due to negligence, the penalty is 25% of the underpayment. (b) If the underpayment of the assessment is due to intentional disregard of law or rule, the penalty is 50% of the underpayment. (4) For intent to evade the assessment, the penalty is 100% of the underpayment. (5) The rate of interest applicable to an underpayment of an assessment under this chapter or an unpaid penalty under this chapter is 12% annually. (6) The department may waive the imposition of a penalty for good cause.
Enacted by Chapter 284, 2004 General Session |
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