35A-4-308 - Bonds to ensure compliance. - Utah Statutes

35A-4-308. Bonds to ensure compliance.
(1) (a) The division, whenever it considers it necessary to ensure compliance with thischapter, may require any employer, subject to the contribution imposed hereunder, to deposit withit any bond or security as the division shall determine.
(b) The bond or security may be sold by the division at public sale, if it becomesnecessary, in order to recover any tax, interest, or penalty due.
(c) Notice of the sale may be served upon the employer who deposited the securitiespersonally or by mail. If by mail, notice sent to the last-known address as the same appears in therecords of the division is sufficient for purposes of this requirement.
(d) Upon the sale, the surplus, if any, above the amounts due, shall be returned to theemployer who deposited the security.
(2) (a) If an employer fails to comply with Subsection (1), the district court of the countyin which the employer resides or in which the employer employs workers shall, upon thecommencement of a suit by the division for that purpose, enjoin the employer from furtheremploying workers in this state or continuing in business until the employer has complied withSubsection (1).
(b) Upon filing of a suit for such purpose by the division, the court shall set a date forhearing and cause notice to be served upon the employer. The hearing shall be not less than fivenor more than 15 days from the service of the notice.

Renumbered and Amended by Chapter 240, 1996 General Session