59-7-509 - Failure to file return -- Penalty. - Utah Statutes

59-7-509. Failure to file return -- Penalty.
In case of any failure to make and file a return required by this chapter within the timeprescribed by law or prescribed by the commission in pursuance of law, there shall be added tothe amount required to be shown as tax on the return a penalty as provided in Section 59-1-401.The amounts so added to any tax shall be collected at the same time and in the same manner andas a part of the tax, unless the tax has been paid before the discovery of the neglect, in which casethe amount so added shall be collected in the same manner as the tax.

Renumbered and Amended by Chapter 169, 1993 General Session