59-13-320 - Penalties for violations of the special fuel tax provisions. - Utah Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-13 > 59-13-320

59-13-320. Penalties for violations of the special fuel tax provisions.
(1) The following offenses, unless otherwise provided, are class B misdemeanors:
(a) failing or refusing to pay the tax imposed by this part;
(b) engaging in business in this state as a supplier without being the holder of anuncancelled license to engage in this business;
(c) operating a motor vehicle, which requires special fuel, upon the highways of this statewithout a valid special fuel user permit;
(d) failing to make any of the reports required by this part;
(e) making any false statement in any application, report, or statement required by thispart;
(f) refusing to permit the commission or any employee to examine records as provided bythis part;
(g) failing to keep proper records of quantities of fuel received, produced, refined,manufactured, compounded, used, or delivered in this state as required by this part;
(h) making any false statement in connection with an application for the refund of anymoney or taxes provided in this part; or
(i) violating any of the provisions of this part for which no penalty is provided.
(2) Any person required to make, render, sign, or verify any report and who makes anyfalse or fraudulent report with intent to defeat or evade the assessment required by law to bemade, is subject to a criminal violation under Section 59-1-401.
(3) The remedies of the state are cumulative and no action taken by the commission orany of its officers to pursue any remedy may be construed to be an election on the part of thestate to exclude any other allowed by law.

Amended by Chapter 7, 2003 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-13 > 59-13-320

59-13-320. Penalties for violations of the special fuel tax provisions.
(1) The following offenses, unless otherwise provided, are class B misdemeanors:
(a) failing or refusing to pay the tax imposed by this part;
(b) engaging in business in this state as a supplier without being the holder of anuncancelled license to engage in this business;
(c) operating a motor vehicle, which requires special fuel, upon the highways of this statewithout a valid special fuel user permit;
(d) failing to make any of the reports required by this part;
(e) making any false statement in any application, report, or statement required by thispart;
(f) refusing to permit the commission or any employee to examine records as provided bythis part;
(g) failing to keep proper records of quantities of fuel received, produced, refined,manufactured, compounded, used, or delivered in this state as required by this part;
(h) making any false statement in connection with an application for the refund of anymoney or taxes provided in this part; or
(i) violating any of the provisions of this part for which no penalty is provided.
(2) Any person required to make, render, sign, or verify any report and who makes anyfalse or fraudulent report with intent to defeat or evade the assessment required by law to bemade, is subject to a criminal violation under Section 59-1-401.
(3) The remedies of the state are cumulative and no action taken by the commission orany of its officers to pursue any remedy may be construed to be an election on the part of thestate to exclude any other allowed by law.

Amended by Chapter 7, 2003 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-13 > 59-13-320

59-13-320. Penalties for violations of the special fuel tax provisions.
(1) The following offenses, unless otherwise provided, are class B misdemeanors:
(a) failing or refusing to pay the tax imposed by this part;
(b) engaging in business in this state as a supplier without being the holder of anuncancelled license to engage in this business;
(c) operating a motor vehicle, which requires special fuel, upon the highways of this statewithout a valid special fuel user permit;
(d) failing to make any of the reports required by this part;
(e) making any false statement in any application, report, or statement required by thispart;
(f) refusing to permit the commission or any employee to examine records as provided bythis part;
(g) failing to keep proper records of quantities of fuel received, produced, refined,manufactured, compounded, used, or delivered in this state as required by this part;
(h) making any false statement in connection with an application for the refund of anymoney or taxes provided in this part; or
(i) violating any of the provisions of this part for which no penalty is provided.
(2) Any person required to make, render, sign, or verify any report and who makes anyfalse or fraudulent report with intent to defeat or evade the assessment required by law to bemade, is subject to a criminal violation under Section 59-1-401.
(3) The remedies of the state are cumulative and no action taken by the commission orany of its officers to pursue any remedy may be construed to be an election on the part of thestate to exclude any other allowed by law.

Amended by Chapter 7, 2003 General Session