Utah Statutes

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

Utah·Title 76 Utah Criminal Code·Ch. 76-8 Offenses Against the Administration of Government·Part 76-8-4 Offenses Against Public Property
(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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Related

State v. Lebeau
2012 UT App 235 (Court of Appeals of Utah, 2012)
9 case citations

Legislative History

Amended by Chapter 96, 2024 General Session

Nearby Sections

15
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