Utah Statutes
§ 59-13-320 — Penalties for violations of the special fuel tax provisions.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-3 Special Fuel
(1)The following offenses, unless otherwise provided, are class B misdemeanors:
(1)(a) failing or refusing to pay the tax imposed by this part;
(1)(b) engaging in business in this state as a supplier without being the holder of an uncancelled license to engage in this business;
(1)(c) operating a motor vehicle, which requires special fuel, upon the highways of this state without a valid special fuel user permit;
(1)(d) failing to make any of the reports required by this part;
(1)(e) making any false statement in any application, report, or statement required by this part;
(1)(f) refusing to permit the commission or any employee to examine records as provided by this part;
(1)(g) failing to keep proper records of quantities of fuel received, produced, refined, manufactured, compounded, us
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Utah § 59-13-320 (Penalties for violations of the special fuel tax provisions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 7, 2003 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.