31A-32a-107. Penalties for noncompliance with tax provisions.
(1) An account administrator who fails to comply with a provision described in
Subsection (2) is subject to:
(a) the civil penalties provided in Section 59-1-401; and
(b) interest at the rate and in the manner provided in Section 59-1-402.
(2) The following provisions apply to Subsection (1):
(a) a provision of this chapter relating to:
(i) an addition to income made in accordance with Section 59-10-114; or
(ii) a tax credit allowed by Section 59-10-1021; or
(b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to:
(i) an addition to income made in accordance with Section 59-10-114; or
(ii) a tax credit allowed by Section 59-10-1021.
Amended by Chapter 389, 2008 General Session
Download Code Section Zipped WordPerfect 31A32a010700.ZIP 2,295 Bytes
Sections in this Chapter|Chapters in this Title|All Titles|Legislative Home Page
Last revised: Thursday, May 28, 2009