There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 1 General Taxation Policies
Section 705 Payment and collection of penalties, interest, and other liabilities.
59-1-705. Payment and collection of penalties, interest, and other liabilities.The penalties, interest, and other liabilities imposed by the provisions of Title 59 shall be paid by the taxpayer upon notice and demand by the commission, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in Title 59 to "tax" includes penalties, interest, and other liabilities.
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