If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-15-102
Tax delinquency -- Penalty
Amended by Chapter 1, 1993 Special Session 2; Amended by Chapter 1, 1993 Special Session 2
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.