Utah Code 59-2-1806. Fraudulent or negligent representation — Penalties and interest
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(1) If a county determines that a person knowingly provided false information to the county related to a requirement under this part, the county shall:
Terms Used In Utah Code 59-2-1806
- Abatement: means a tax abatement described in Section
59-2-1803 . See Utah Code 59-2-1801 - Deferral: means a postponement of a tax due date or a tax notice charge granted in accordance with Section
59-2-1802 ,Utah Code 59-2-1801 - Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5(1)(a) deny or revoke any deferral or abatement related to the false information; and(1)(b) recover by assessment the amount of the claimed or granted deferral or abatement, plus interest that accrues at a rate of 1% per month beginning the day on which the person knowingly provided the false information.
(2) If a county determines that a person negligently provided false information to the county related to a requirement under this part, the county shall:
(2)(a) reduce by 10% the amount of any deferral or abatement for which the person is eligible and that relates to the false information; and
(2)(b) recover by assessment the amount of any deferral or abatement the county approved in reliance on the false information that exceeds the amount to which the person is entitled, plus interest that accrues at a rate of 1% per month beginning the day on which the deferral or abatement was approved.