Utah Code
Utah Code § 76-8-406 (2026)
Obstructing the collection of revenue
✓ current as of May 2026
Find cases:
SyfertCases citing this section
UT-LEGle.utah.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.
A violation of Subsection (2) is a class B misdemeanor.
Notes of Decisions
Cited in 3
cases, 2007–2012 · leading case: State v. Lebeau, 2012 UT App 235 (Utah Ct. App. 2012).
State v. Lebeau, 2012 UT App 235 (Utah Ct. App. 2012). “" Utah Code Ann. § 76-8-406 (Supp. 2012) 8 137 By establishing a presumptive sentence of life in prison without the possibility of parole when aggravated kidnapping results in serious bodily injury, the Legislature clearly identified what it considers to be an *11 appropriate…”
State v. Welborn, 2012 UT App 5 (Utah Ct. App. 2012). “§ 76-8-406 (Supp. 2011). And the plain language of the probation provision clearly permits only a single alternative to mandatory imprisonment: In a case involving a conviction for .”
State v. Offerman, 172 P.3d 310 (Utah Ct. App. 2007). “Imprisonment is mandatory, absent qualification per statute coupled with a discretionary decision of the trial judge, in accordance with section 76-8-406. See Utah Code Ann. § 76-5-404.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.