Utah § 76-8-408 - Giving a false tax receipt or failing to give a receipt.

Full text of Utah Utah Code § 76-8-408 — Giving a false tax receipt or failing to give a receipt., with citation guidance and answers to common questions.

§ 76-8-408. Giving a false tax receipt or failing to give a receipt.

Effective 5/1/2024
76-8-408.  Giving a false tax receipt or failing to give a receipt.
     
(1)Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2)An actor commits giving a false tax receipt or failing to give a receipt if the actor:
(a)uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind; or
(b)receives payment for the tax or license without delivering the receipt prescribed by law.
(3)A violation of Subsection (2) is a class B misdemeanor.


Amended by Chapter 96, 2024 General Session

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

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Frequently Asked Questions About Utah § 76-8-408

What does Utah Code § 76-8-408 cover?

Section 76-8-408 ("Giving a false tax receipt or failing to give a receipt.") 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 § 76-8-408?

A common citation format is "Utah Code § 76-8-408" (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 § 76-8-408 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.