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·Title 59 Revenue and Taxation·Ch. 59-2a Tax Relief Through Property Tax·Part 59-2a-1 General Provisions

(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

Free access — add to your briefcase to read the full text and ask questions with AI

(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.

Utah § 59-2a-105 (Fraudulently or negligently prepared claim -- Penalties and interest.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.