Utah Title 59 — Revenue And Taxation :: 59-15-102 — Tax Delinquency -- Penalty.

59-15-102. Tax delinquency -- Penalty.
If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.

Amended by Chapter 1, 1993 Special Session 2