S.B. 206
This document includes Senate Committee Amendments incorporated into the bill on Tue, Feb 25, 2014 at 2:41 PM by lpoole. --> This document includes House Committee Amendments incorporated into the bill on Wed, Mar 5, 2014 at 12:21 PM by lerror. --> 1
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8 LONG TITLE
9 General Description:
10 This bill amends provisions related to offenses and penalties.
11 Highlighted Provisions:
12 This bill:
13 . amends provisions related to offenses and penalties for purposes of a tax, fee, or
14 charge administered by the State Tax Commission; and
15 . makes technical and conforming changes.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 AMENDS:
22 59-1-401, as last amended by Laws of Utah 2012, Chapters 312 and 357
23 76-8-1101, as last amended by Laws of Utah 2009, Chapter 336
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 59-1-401 is amended to read:
27 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
28
29 interest.
30 (1) As used in this section:
31 (a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
32 commission:
33 (i) has implemented the commission's GenTax system; and
34 (ii) at least 30 days before implementing the commission's GenTax system as described
35 in Subsection (1)(a)(i), has provided notice in a conspicuous place on the commission's website
36 stating:
37 (A) the date the commission will implement the GenTax system with respect to the tax,
38 fee, or charge; and
39 (B) that, at the time the commission implements the GenTax system with respect to the
40 tax, fee, or charge:
41 (I) a person that files a return after the due date as described in Subsection (2)(a) is
42 subject to the penalty described in Subsection (2)(c)(ii); and
43 (II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
44 subject to the penalty described in Subsection (3)(b)(ii).
45 (b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
46 charge, the later of:
47 (i) the date on which the commission implements the commission's GenTax system
48 with respect to the tax, fee, or charge; or
49 (ii) 30 days after the date the commission provides the notice described in Subsection
50 (1)(a)(ii) with respect to the tax, fee, or charge.
51 (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
52 (A) a tax, fee, or charge the commission administers under:
53 (I) this title;
54 (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
55 (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
56 (IV) Section 19-6-410.5 ;
57 (V) Section 19-6-714 ;
58 (VI) Section 19-6-805 ;
59
60 (VIII) Section 34A-2-202 ;
61 (IX) Section 40-6-14 ;
62 (X) Section 69-2-5 ;
63 (XI) Section 69-2-5.5 ; or
64 (XII) Section 69-2-5.6 ; or
65 (B) another amount that by statute is subject to a penalty imposed under this section.
66 (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
67 (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301 ;
68 (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
69 (C) Chapter 2, Property Tax Act, except for Section 59-2-1309 ;
70 (D) Chapter 3, Tax Equivalent Property Act; or
71 (E) Chapter 4, Privilege Tax.
72 (d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an activated
73 tax, fee, or charge.
74 (2) (a) The due date for filing a return is:
75 (i) if the person filing the return is not allowed by law an extension of time for filing
76 the return, the day on which the return is due as provided by law; or
77 (ii) if the person filing the return is allowed by law an extension of time for filing the
78 return, the earlier of:
79 (A) the date the person files the return; or
80 (B) the last day of that extension of time as allowed by law.
81 (b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a
82 return after the due date described in Subsection (2)(a).
83 (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
84 (i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
85 tax, fee, or charge:
86 (A) $20; or
87 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
88 (ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
89 fee, or charge, beginning on the activation date for the tax, fee, or charge:
90
91 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the return is
92 filed no later than five days after the due date described in Subsection (2)(a);
93 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the return is filed
94 more than five days after the due date but no later than 15 days after the due date described in
95 Subsection (2)(a); or
96 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the return is
97 filed more than 15 days after the due date described in Subsection (2)(a).
98 (d) This Subsection (2) does not apply to:
99 (i) an amended return; or
100 (ii) a return with no tax due.
101 (3) (a) A person is subject to a penalty for failure to pay a tax, fee, or charge if:
102 (i) the person files a return on or before the due date for filing a return described in
103 Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
104 date;
105 (ii) the person:
106 (A) is subject to a penalty under Subsection (2)(b); and
107 (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
108 due date for filing a return described in Subsection (2)(a);
109 (iii) (A) the person is subject to a penalty under Subsection (2)(b); and
110 (B) the commission estimates an amount of tax due for that person in accordance with
111 Subsection 59-1-1406 (2);
112 (iv) the person:
113 (A) is mailed a notice of deficiency; and
114 (B) within a 30-day period after the day on which the notice of deficiency described in
115 Subsection (3)(a)(iv)(A) is mailed:
116 (I) does not file a petition for redetermination or a request for agency action; and
117 (II) fails to pay the tax, fee, or charge due on a return;
118 (v) (A) the commission:
119 (I) issues an order constituting final agency action resulting from a timely filed petition
120 for redetermination or a timely filed request for agency action; or
121
122 63G-4-302 (3)(b) resulting from a timely filed petition for redetermination or a timely filed
123 request for agency action; and
124 (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
125 after the date the commission:
126 (I) issues the order constituting final agency action described in Subsection
127 (3)(a)(v)(A)(I); or
128 (II) is considered to have denied the request for reconsideration described in
129 Subsection (3)(a)(v)(A)(II); or
130 (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
131 of a final judicial decision resulting from a timely filed petition for judicial review.
132 (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
133 (i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
134 respect to an unactivated tax, fee, or charge:
135 (A) $20; or
136 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
137 (ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
138 respect to an activated tax, fee, or charge, beginning on the activation date:
139 (A) $20; or
140 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the activated
141 tax, fee, or charge due on the return is paid no later than five days after the due date for filing a
142 return described in Subsection (2)(a);
143 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the activated tax,
144 fee, or charge due on the return is paid more than five days after the due date for filing a return
145 described in Subsection (2)(a) but no later than 15 days after that due date; or
146 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the activated
147 tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a
148 return described in Subsection (2)(a).
149 (4) (a) Beginning January 1, 1995, in the case of any underpayment of estimated tax or
150 quarterly installments required by Sections 59-5-107 , 59-5-207 , 59-7-504 , and 59-9-104 , there
151 shall be added a penalty in an amount determined by applying the interest rate provided under
152
153 of the underpayment.
154 (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
155 excess of the required installment over the amount, if any, of the installment paid on or before
156 the due date for the installment.
157 (ii) The period of the underpayment shall run from the due date for the installment to
158 whichever of the following dates is the earlier:
159 (A) the original due date of the tax return, without extensions, for the taxable year; or
160 (B) with respect to any portion of the underpayment, the date on which that portion is
161 paid.
162 (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
163 against unpaid required installments in the order in which the installments are required to be
164 paid.
165 (5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
166 person allowed by law an extension of time for filing a corporate franchise or income tax return
167 under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
168 under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
169 Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
170 including the extension of time, the person fails to pay:
171 (i) for a person filing a corporate franchise or income tax return under Chapter 7,
172 Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507 (1)(b); or
173 (ii) for a person filing an individual income tax return under Chapter 10, Individual
174 Income Tax Act, the payment required by Subsection 59-10-516 (2).
175 (b) For purposes of Subsection (5)(a), the penalty per month during the period of the
176 extension of time for filing the return is an amount equal to 2% of the tax due on the return,
177 unpaid as of the day on which the return is due as provided by law.
178 (6) If a person does not file a return within an extension of time allowed by Section
179 59-7-505 or 59-10-516 , the person:
180 (a) is not subject to a penalty in the amount described in Subsection (5)(b); and
181 (b) is subject to a penalty in an amount equal to the sum of:
182 (i) a late file penalty in an amount equal to the greater of:
183
184 (B) 10% of the tax due on the return, unpaid as of the day on which the return is due as
185 provided by law, not including the extension of time; and
186 (ii) a late pay penalty in an amount equal to the greater of:
187 (A) $20; or
188 (B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is
189 due as provided by law, not including the extension of time.
190 (7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided
191 in this Subsection (7)(a).
192 (i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax,
193 fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that
194 is due to negligence.
195 (ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a
196 tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire
197 underpayment.
198 (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
199 the penalty is the greater of $500 per period or 50% of the entire underpayment.
200 (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
201 charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
202 (b) If the commission determines that a person is liable for a penalty imposed under
203 Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
204 penalty.
205 (i) The notice of proposed penalty shall:
206 (A) set forth the basis of the assessment; and
207 (B) be mailed by certified mail, postage prepaid, to the person's last-known address.
208 (ii) Upon receipt of the notice of proposed penalty, the person against whom the
209 penalty is proposed may:
210 (A) pay the amount of the proposed penalty at the place and time stated in the notice;
211 or
212 (B) proceed in accordance with the review procedures of Subsection (7)(b)(iii).
213 (iii) A person against whom a penalty is proposed in accordance with this Subsection
214
215 the commission.
216 (iv) (A) If the commission determines that a person is liable for a penalty under this
217 Subsection (7), the commission shall assess the penalty and give notice and demand for
218 payment.
219 (B) The commission shall mail the notice and demand for payment described in
220 Subsection (7)(b)(iv)(A):
221 (I) to the person's last-known address; and
222 (II) in accordance with Section 59-1-1404 .
223 (c) A seller that voluntarily collects a tax under Subsection 59-12-107 (2)(d) is not
224 subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
225 (i) a court of competent jurisdiction issues a final unappealable judgment or order
226 determining that:
227 (A) the seller meets one or more of the criteria described in Subsection 59-12-107 (2)(a)
228 or is a seller required to pay or collect and remit sales and use taxes under Subsection
229 59-12-107 (2)(b); and
230 (B) the commission or a county, city, or town may require the seller to collect a tax
231 under Subsections 59-12-103 (2)(a) through (d); or
232 (ii) the commission issues a final unappealable administrative order determining that:
233 (A) the seller meets one or more of the criteria described in Subsection 59-12-107 (2)(a)
234 or is a seller required to pay or collect and remit sales and use taxes under Subsection
235 59-12-107 (2)(b); and
236 (B) the commission or a county, city, or town may require the seller to collect a tax
237 under Subsections 59-12-103 (2)(a) through (d).
238 (d) A seller that voluntarily collects a tax under Subsection 59-12-107 (2)(d) is not
239 subject to the penalty under Subsection (7)(a)(ii) if:
240 (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
241 determining that:
242 (I) the seller meets one or more of the criteria described in Subsection 59-12-107 (2)(a)
243 or is a seller required to pay or collect and remit sales and use taxes under Subsection
244 59-12-107 (2)(b); and
245
246 under Subsections 59-12-103 (2)(a) through (d); or
247 (B) the commission issues a final unappealable administrative order determining that:
248 (I) the seller meets one or more of the criteria described in Subsection 59-12-107 (2)(a)
249 or is a seller required to pay or collect and remit sales and use taxes under Subsection
250 59-12-107 (2)(b); and
251 (II) the commission or a county, city, or town may require the seller to collect a tax
252 under Subsections 59-12-103 (2)(a) through (d); and
253 (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
254 nonfrivolous argument for the extension, modification, or reversal of existing law or the
255 establishment of new law.
256 (8) The penalty for failure to file an information return, information report, or a
257 complete supporting schedule is $50 for each information return, information report, or
258 supporting schedule up to a maximum of $1,000.
259 (9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay
260 or impede administration of a law relating to a tax, fee, or charge and files a purported return
261 that fails to contain information from which the correctness of reported tax, fee, or charge
262 liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is
263 substantially incorrect, the penalty is $500.
264 (10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
265 Subsection 59-12-108 (1)(a):
266 (i) is subject to a penalty described in Subsection (2); and
267 (ii) may not retain the percentage of sales and use taxes that would otherwise be
268 allowable under Subsection 59-12-108 (2).
269 (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
270 required by Subsection 59-12-108 (1)(a)(ii)(B):
271 (i) is subject to a penalty described in Subsection (2); and
272 (ii) may not retain the percentage of sales and use taxes that would otherwise be
273 allowable under Subsection 59-12-108 (2).
274 (11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person:
275 (i) commits an act described in Subsection (11)(b) with respect to one or more of the
276
277 (A) a return;
278 (B) an affidavit;
279 (C) a claim; or
280 (D) a document similar to Subsections (11)(a)(i)(A) through (C);
281 (ii) knows or has reason to believe that the document described in Subsection (11)(a)(i)
282 will be used in connection with any material matter administered by the commission; and
283 (iii) knows that the document described in Subsection (11)(a)(i), if used in connection
284 with any material matter administered by the commission, would result in an understatement of
285 another person's liability for a tax, fee, or charge.
286 (b) The following acts apply to Subsection (11)(a)(i):
287 (i) preparing any portion of a document described in Subsection (11)(a)(i);
288 (ii) presenting any portion of a document described in Subsection (11)(a)(i);
289 (iii) procuring any portion of a document described in Subsection (11)(a)(i);
290 (iv) advising in the preparation or presentation of any portion of a document described
291 in Subsection (11)(a)(i);
292 (v) aiding in the preparation or presentation of any portion of a document described in
293 Subsection (11)(a)(i);
294 (vi) assisting in the preparation or presentation of any portion of a document described
295 in Subsection (11)(a)(i); or
296 (vii) counseling in the preparation or presentation of any portion of a document
297 described in Subsection (11)(a)(i).
298 (c) For purposes of Subsection (11)(a), the penalty:
299 (i) shall be imposed by the commission;
300 (ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which
301 the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and
302 (iii) is in addition to any other penalty provided by law.
303 (d) The commission may seek a court order to enjoin a person from engaging in
304 conduct that is subject to a penalty under this Subsection (11).
305 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
306 commission may make rules prescribing the documents that are similar to Subsections
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(11)(a)(i)(A) through (C).307
308 (12) (a) As provided in Section 76-8-1101 , criminal offenses and penalties are as
309 provided in Subsections (12)(b) through (e).
310 (b) (i) A person who is required by this title or any laws the commission administers or
311 regulates to register with or obtain a license or permit from the commission, who operates
312 without having registered or secured a license or permit, or who operates when the registration,
313 license, or permit is expired or not current, is guilty of a class B misdemeanor.
314 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (12)(b)(i), the
315 penalty may not:
316 (A) be less than $500; or
317 (B) exceed $1,000.
318 (c) (i) [
319
320 person who knowingly and intentionally S. , and without a H. reasonable .H good faith
320a1 basis, .S fails to make,
320a render, sign, or verify a return S. within the time required by law .S 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.
324 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (12)(c)(i), the
325 penalty may not:
326 (A) be less than $1,000; or
327 (B) exceed $5,000.
328 (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or
329 charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
330 guilty of a second degree felony.
331 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (12)(d)(i), the
332 penalty may not:
333 (A) be less than $1,500; or
334 (B) exceed $25,000.
335 (e) (i) A person is guilty of a second degree felony if that person commits an act:
336 (A) described in Subsection (12)(e)(ii) with respect to one or more of the following
337 documents:
338
339 (II) an affidavit;
340 (III) a claim; or
341 (IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
342 (B) subject to Subsection (12)(e)(iii), with knowledge that the document described in
343 Subsection (12)(e)(i)(A):
344 (I) is false or fraudulent as to any material matter; and
345 (II) could be used in connection with any material matter administered by the
346 commission.
347 (ii) The following acts apply to Subsection (12)(e)(i):
348 (A) preparing any portion of a document described in Subsection (12)(e)(i)(A);
349 (B) presenting any portion of a document described in Subsection (12)(e)(i)(A);
350 (C) procuring any portion of a document described in Subsection (12)(e)(i)(A);
351 (D) advising in the preparation or presentation of any portion of a document described
352 in Subsection (12)(e)(i)(A);
353 (E) aiding in the preparation or presentation of any portion of a document described in
354 Subsection (12)(e)(i)(A);
355 (F) assisting in the preparation or presentation of any portion of a document described
356 in Subsection (12)(e)(i)(A); or
357 (G) counseling in the preparation or presentation of any portion of a document
358 described in Subsection (12)(e)(i)(A).
359 (iii) This Subsection (12)(e) applies:
360 (A) regardless of whether the person for which the document described in Subsection
361 (12)(e)(i)(A) is prepared or presented:
362 (I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
363 (II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and
364 (B) in addition to any other penalty provided by law.
365 (iv) Notwithstanding Section 76-3-301 , for purposes of this Subsection (12)(e), the
366 penalty may not:
367 (A) be less than $1,500; or
368 (B) exceed $25,000.
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(v) The commission may seek a court order to enjoin a person from engaging in369
370 conduct that is subject to a penalty under this Subsection (12)(e).
371 (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
372 the commission may make rules prescribing the documents that are similar to Subsections
373 (12)(e)(i)(A)(I) through (III).
374 (f) The statute of limitations for prosecution for a violation of this Subsection (12) is
375 the later of six years:
376 (i) from the date the tax should have been remitted; or
377 (ii) after the day on which the person commits the criminal offense.
378 (13) Upon making a record of its actions, and upon reasonable cause shown, the
379 commission may waive, reduce, or compromise any of the penalties or interest imposed under
380 this part.
381 Section 2. Section 76-8-1101 is amended to read:
382 76-8-1101. Criminal offenses and penalties relating to revenue and taxation --
383 Rulemaking authority -- Statute of limitations.
384 (1) (a) As provided in Section 59-1-401 , criminal offenses and penalties are as
385 provided in Subsections (1)(b) through (e).
386 (b) (i) Any person who is required by Title 59, Revenue and Taxation, or any laws the
387 State Tax Commission administers or regulates to register with or obtain a license or permit
388 from the State Tax Commission, who operates without having registered or secured a license or
389 permit, or who operates when the registration, license, or permit is expired or not current, is
390 guilty of a class B misdemeanor.
391 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (1)(b)(i), the
392 penalty may not:
393 (A) be less than $500; or
394 (B) exceed $1,000.
395 (c) (i) [
396
397
398 59-1-401 , any person who knowingly and intentionally S. , and without a H. reasonable .H
398a1 good faith basis, .S
398a fails to make, render, sign, or verify any
399 return S. within the time required by law .S or to supply any information within the time
399a required by law, or who makes, renders,
400
401 fraudulent information, is guilty of a third degree felony.
402 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (1)(c)(i), the penalty
403 may not:
404 (A) be less than $1,000; or
405 (B) exceed $5,000.
406 (d) (i) Any person who intentionally or willfully attempts to evade or defeat any tax,
407 fee, or charge as defined in Section 59-1-401 or the payment of a tax, fee, or charge as defined
408 in Section 59-1-401 is, in addition to other penalties provided by law, guilty of a second degree
409 felony.
410 (ii) Notwithstanding Section 76-3-301 , for purposes of Subsection (1)(d)(i), the penalty
411 may not:
412 (A) be less than $1,500; or
413 (B) exceed $25,000.
414 (e) (i) A person is guilty of a second degree felony if that person commits an act:
415 (A) described in Subsection (1)(e)(ii) with respect to one or more of the following
416 documents:
417 (I) a return;
418 (II) an affidavit;
419 (III) a claim; or
420 (IV) a document similar to Subsections (1)(e)(i)(A)(I) through (III); and
421 (B) subject to Subsection (1)(e)(iii), with knowledge that the document described in
422 Subsection (1)(e)(i)(A):
423 (I) is false or fraudulent as to any material matter; and
424 (II) could be used in connection with any material matter administered by the State Tax
425 Commission.
426 (ii) The following acts apply to Subsection (1)(e)(i):
427 (A) preparing any portion of a document described in Subsection (1)(e)(i)(A);
428 (B) presenting any portion of a document described in Subsection (1)(e)(i)(A);
429 (C) procuring any portion of a document described in Subsection (1)(e)(i)(A);
430 (D) advising in the preparation or presentation of any portion of a document described
431
432 (E) aiding in the preparation or presentation of any portion of a document described in
433 Subsection (1)(e)(i)(A);
434 (F) assisting in the preparation or presentation of any portion of a document described
435 in Subsection (1)(e)(i)(A); or
436 (G) counseling in the preparation or presentation of any portion of a document
437 described in Subsection (1)(e)(i)(A).
438 (iii) This Subsection (1)(e) applies:
439 (A) regardless of whether the person for which the document described in Subsection
440 (1)(e)(i)(A) is prepared or presented:
441 (I) knew of the falsity of the document described in Subsection (1)(e)(i)(A); or
442 (II) consented to the falsity of the document described in Subsection (1)(e)(i)(A); and
443 (B) in addition to any other penalty provided by law.
444 (iv) Notwithstanding Section 76-3-301 , for purposes of this Subsection (1)(e), the
445 penalty may not:
446 (A) be less than $1,500; or
447 (B) exceed $25,000.
448 (v) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
449 State Tax Commission may make rules prescribing the documents that are similar to
450 Subsections (1)(e)(i)(A)(I) through (III).
451 (2) The statute of limitations for prosecution for a violation of this section is the later
452 of six years:
453 (a) from the date the tax should have been remitted; or
454 (b) after the day on which the person commits the criminal offense.
Legislative Review Note
as of 2-18-14 2:39 PM