Utah § 59-2a-105 Fraudulently or negligently prepared claim -- Penalties and interest.

Utah Statutes

§ 59-2a-105 — Fraudulently or negligently prepared claim -- Penalties and interest.

Utah § 59-2a-105

Title 59Revenue and Taxation

Ch. 59-2aTax Relief Through Property Tax

Part 59-2a-1General Provisions

This text of Utah § 59-2a-105 (Fraudulently or negligently prepared claim -- Penalties and interest.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2a-105 (2026).

Text

(1)(1)(a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall:

(1)(a)(i) disallow the claim in full;

(1)(a)(ii) cancel the credit; and

(1)(a)(iii) recover the amount paid or claimed by assessment with interest:

(1)(a)(iii)(A) from the date of the claim until the claim is refunded or repaid; and

(1)(a)(iii)(B) at the rate of 1% per month.

(1)(b) (1)(b)(i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor.

(1)(b)(ii) An individual who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.

(2)If the commission or the cou

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(1) (1)(a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall:
(1)(a)(i) disallow the claim in full;
(1)(a)(ii) cancel the credit; and
(1)(a)(iii) recover the amount paid or claimed by assessment with interest:
(1)(a)(iii)(A) from the date of the claim until the claim is refunded or repaid; and
(1)(a)(iii)(B) at the rate of 1% per month.
(1)(b) (1)(b)(i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor.
(1)(b)(ii) An individual who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.
(2) If the commission or the county determines that a claim is excessive and negligently prepared, the commission or the county shall:
(2)(a) disallow 10% of the corrected claim; and
(2)(b) recover the proper portion of any amount paid by assessment with interest:
(2)(b)(i) from the date of the claim until the claim is refunded or repaid; and
(2)(b)(ii) at the rate of 1% per month.