(1) If the period prescribed in Section 76-1-302 has expired, a prosecution may be commenced for any offense a material element of which is either fraud or a breach of fiduciary obligation within one year after a report of the offense has been filed with a law enforcement agency.

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Terms Used In Utah Code 76-1-303

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Offense: means a violation of any penal statute of this state. See Utah Code 76-1-101.5
  • Public officer: means :
         (15)(a) an elected official of a public entity;
         (15)(b) an individual appointed to, or serving an unexpired term of, an elected official of a public entity;
         (15)(c) a judge of a court of record or not of record, including justice court judges; or
         (15)(d) a member of the Board of Pardons and Parole. See Utah Code 76-1-101.5
(2) Subsection (1) may not extend the period of limitation as provided in Section 76-1-302 by more than three years.
(3) If the period prescribed in Section 76-1-301.5 or 76-1-302 has expired, a prosecution may be commenced for:

     (3)(a) any offense based upon misconduct in office by a public officer or public employee:

          (3)(a)(i) at any time during which the defendant holds a public office or during the period of his public employment; or
          (3)(a)(ii) within two years after termination of defendant’s public office or public employment.
     (3)(b) Except as provided in Section 76-1-301.5, Subsection (3) shall not extend the period of limitation otherwise applicable by more than three years.