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Utah Code § 76-8-406

Obstructing the collection of revenue

Utah · Utah Code Title 76 — Criminal Offenses · Status: effective

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Utah Code § 76-8-406, Obstructing the collection of revenue, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2353669
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(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section. (2) 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. (3) A violation of Subsection (2) is a class B misdemeanor.