Utah § 76-8-406 Obstructing the collection of revenue.

Utah Statutes

§ 76-8-406 — Obstructing the collection of revenue.

Utah § 76-8-406

Title 76Utah Criminal Code

Ch. 76-8Offenses Against the Administration of Government

Part 76-8-4Offenses Against Public Property

This text of Utah § 76-8-406 (Obstructing the collection of revenue.) 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. § 76-8-406 (2026).

Text

(1)Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.

(2)An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.

(3)A violation of Subsection (2) is a class B misdemeanor.

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(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.
(3) A violation of Subsection (2) is a class B misdemeanor.