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UTAH STATUTES AND CODES
59-15-102 - Tax delinquency -- Penalty.
59-15-102. Tax delinquency -- Penalty.
If any person fails to pay the amount of any tax at the time it is due, a penalty as providedunder Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in themanner prescribed in Section 59-1-402.
If any person fails to pay the amount of any tax at the time it is due, a penalty as providedunder Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in themanner prescribed in Section 59-1-402.
Amended by Chapter 1, 1993 Special Session 2
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