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Revenue and Taxation | |
Motor and Special Fuel Tax Act | |
Section 212 | Penalties for failure to make reports or returns -- Criminal penalties. |
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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 guilty of a criminal violation as provided in Section 59-1-401.
Enacted by Chapter 6, 1987 General Session |
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