Utah § 59-13-320 - Penalties for violations of the special fuel tax provisions.

Full text of Utah Utah Code § 59-13-320 — Penalties for violations of the special fuel tax provisions., with citation guidance and answers to common questions.

§ 59-13-320. Penalties for violations of the special fuel tax provisions.

59-13-320.  Penalties for violations of the special fuel tax provisions.
(1) The following offenses, unless otherwise provided, are class B misdemeanors:
(a) failing or refusing to pay the tax imposed by this part;
(b) engaging in business in this state as a supplier without being the holder of an uncancelled license to engage in this business;
(c) operating a motor vehicle, which requires special fuel, upon the highways of this state without a valid special fuel user permit;
(d) failing to make any of the reports required by this part;
(e) making any false statement in any application, report, or statement required by this part;
(f) refusing to permit the commission or any employee to examine records as provided by this part;
(g) failing to keep proper records of quantities of fuel received, produced, refined, manufactured, compounded, used, or delivered in this state as required by this part;
(h) making any false statement in connection with an application for the refund of any money or taxes provided in this part; or
(i) violating any of the provisions of this part for which no penalty is provided.
(2) Any person required to make, render, sign, or verify any report and who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made, is subject to a criminal violation under Section 59-1-401.
(3) The remedies of the state are cumulative and no action taken by the commission or any of its officers to pursue any remedy may be construed to be an election on the part of the state to exclude any other allowed by law.


Amended by Chapter 7, 2003 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-13-320

What does Utah Code § 59-13-320 cover?

Section 59-13-320 ("Penalties for violations of the special fuel tax provisions.") 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 § 59-13-320?

A common citation format is "Utah Code § 59-13-320" (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 § 59-13-320 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.

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