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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 27 Sexually Explicit Business and Escort Service Tax
Section 108 Penalties and interest.

59-27-108. Penalties and interest.
An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to:
(1) penalties provided in Section 59-1-401; and
(2) interest provided in Section 59-1-402.

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