2010 Utah Code
Title 76 - Utah Criminal Code
Chapter 08 - Offenses Against the Administration of Government
76-8-407 - Refusing to give tax assessment information, or giving false information.

76-8-407. Refusing to give tax assessment information, or giving false information.
Every person who unlawfully refuses, upon demand, to give to any county assessor or deputy county assessor a list of his property subject to taxation, or to swear to such list, or who gives a false name, or fraudulently refuses to give his true name when demanded by the assessor in the discharge of his official duties, is guilty of a class B misdemeanor.

Enacted by Chapter 196, 1973 General Session