Utah § 59-1-302 - Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
Full text of Utah Utah Code § 59-1-302 — Penalty for nonpayment of certain taxes -- Jeopardy proceedings., with citation guidance and answers to common questions.
§ 59-1-302. Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
59-1-302.
Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
A person required to collect, truthfully account for, and pay over a tax listed in Subsection (1) who willfully fails to collect the tax, fails to truthfully account for and pay over the tax, or attempts in any manner to evade or defeat the tax or the payment of the tax, is liable for a penalty equal to the total amount of the tax evaded, not collected, not accounted for, or not paid over.
(b)
The penalty described in Subsection (2)(a) is in addition to other penalties provided by law.
(3)
(a)
If the commission determines in accordance with Subsection (2) that a person is liable for the penalty, the commission shall mail a notice of the proposed penalty to the person.
Upon receipt of the notice of proposed penalty, the person against whom the penalty is proposed may:
(a)
pay the amount of the proposed penalty at the place and time stated in the notice; or
(b)
proceed in accordance with the review procedures of Subsection (5).
(5)
A person against whom a penalty is proposed in accordance with Subsections (2) and (3) may contest the proposed penalty by filing a petition for an adjudicative proceeding with the commission.
(6)
If the commission determines that the collection of the penalty is in jeopardy, this section does not prevent the immediate collection of the penalty in accordance with the procedures and requirements for an emergency proceeding under Title 63G, Chapter 4, Administrative Procedures Act.
(7)
(a)
In a hearing before the commission and in a judicial review of the hearing, the commission and the court shall consider any inference and evidence that a person has willfully failed to collect, truthfully account for, or pay over a tax listed in Subsection (1).
(b)
It is prima facie evidence that a person has willfully failed to collect, truthfully account for, or pay over a tax listed in Subsection (1) if the commission or a court finds that the person charged with the responsibility of collecting, accounting for, or paying over the taxes:
(i)
made a voluntary, conscious, and intentional decision to prefer other creditors over the state government or utilize the tax money for personal purposes;
(ii)
recklessly disregarded obvious or known risks that resulted in the failure to collect, truthfully account for, or pay over the tax; or
(iii)
failed to investigate or to correct mismanagement, having notice that the tax was not or is not being collected, accounted for, or paid over as provided by law.
(c)
The commission or court is not required to find a bad motive or specific intent to defraud the government or deprive the government of revenue to establish willfulness under this section.
(d)
If the commission determines that a person is liable for the penalty under Subsection (2), the commission shall assess the penalty and give notice and demand for payment in accordance with Section 59-1-1411.
Section 59-1-302 ("Penalty for nonpayment of certain taxes -- Jeopardy proceedings.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-1-302?
A common citation format is "Utah Code § 59-1-302" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-1-302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
