59-2-1215 - Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure. - Utah Statutes

59-2-1215. Fraudulent or negligently prepared claim -- Penalties and interest --Procedure.
(1) (a) If the commission or the county determines that a claim is excessive and was filedwith fraudulent intent:
(i) the claim shall be disallowed in full;
(ii) the credit shall be cancelled;
(iii) the amount paid or claimed shall be recovered by assessment; and
(iv) the assessment provided for in Subsection (1)(a)(iii) shall bear interest:
(A) from the date of the claim;
(B) until refunded or paid; and
(C) at the rate of 1% per month.
(b) The claimant, and any person who assists in the preparation or filing of an excessiveclaim or supplies information upon which an excessive claim was prepared, with fraudulentintent, is guilty of a class A misdemeanor.
(2) If the commission or the county determines that a claim is excessive and negligentlyprepared:
(a) 10% of the corrected claim shall be disallowed;
(b) the proper portion of any amount paid shall be similarly recovered by assessment; and
(c) the assessment provided for in Subsection (2)(b) shall bear interest at 1% per monthfrom the date of payment until refunded or paid.

Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session