Utah Code » Title 59, Chapter 10 — Individual Income Tax Act; part 59-10-5 — Procedure and Administration
Utah Code

Utah Code § 59-10-541 (2026)

Violations -- Civil and criminal penalties

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Every person who, without fraudulent intent, fails to make, render, sign, or verify any return, or to supply any information within the time required by or under the provisions of this chapter, is liable for a penalty as provided in Section 59-1-401.
It is unlawful for any person, with intent to evade any tax, to fail to timely remit the full amount of tax required by this chapter. A violation of this section is punishable as provided in Section 59-1-401.
Any person who knowingly or intentionally makes, renders, signs, or verifies any false or fraudulent return or statement or supplies any false or fraudulent information is guilty of a criminal violation as provided in Section 59-1-401.
Any person who, with intent to evade any tax or any requirement of this chapter, or any lawful requirement of the commission, fails to pay the tax, or to make, render, sign, or verify any return, or to supply any information, within the time required by or under this chapter, or who, with like intent, makes, renders, signs, or verifies any false or fraudulent return or statement, or supplies any false or fraudulent information, is liable for a civil penalty as provided in Section 59-1-401, and is also guilty of a criminal violation as provided in Section 59-1-401.

Amended by Chapter 9, 2001 General Session

Notes of Decisions
Cited in 2 cases, 1992–2014 · leading case: State v. Steed, 2014 UT 16, 325 P.3d 87.
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State v. Steed, 2014 UT 16, 325 P.3d 87. · cites it 3× “is liable for a civil penalty as provided in Section 59-1-401, and is also guilty of a criminal violation as provided in Section 59-1-401.”
Jensen v. State Tax Comm'n, 835 P.2d 965 (Utah 1992). “In 1987, the statute was renumbered § 59-10-541(4) and amended to refer to § 59-1-401 for the appropriate civil penalty.”
Utah Code § 59-10-541(4): 2 cases
Jensen v. State Tax Comm'n, 835 P.2d 965 (Utah 1992). “In 1987, the statute was renumbered § 59-10-541(4) and amended to refer to § 59-1-401 for the appropriate civil penalty.”
State v. Steed, 2014 UT 16, 325 P.3d 87. “is liable for a civil penalty as provided in Section 59-1-401, and is also guilty of a criminal violation as provided in Section 59-1-401.”
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