Utah § 76-8-408 Giving a false tax receipt or failing to give a receipt.

Utah Statutes

§ 76-8-408 — Giving a false tax receipt or failing to give a receipt.

Utah § 76-8-408

Title 76Utah Criminal Code

Ch. 76-8Offenses Against the Administration of Government

Part 76-8-4Offenses Against Public Property

This text of Utah § 76-8-408 (Giving a false tax receipt or failing to give a receipt.) 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. § 76-8-408 (2026).

Text

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

(2)An actor commits giving a false tax receipt or failing to give a receipt if the actor:

(2)(a) uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind; or

(2)(b) receives payment for the tax or license without delivering the receipt prescribed by law.

(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 giving a false tax receipt or failing to give a receipt if the actor:
(2)(a) uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind; or
(2)(b) receives payment for the tax or license without delivering the receipt prescribed by law.
(3) A violation of Subsection (2) is a class B misdemeanor.