59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
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59-12-111. Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.
A person shall pay a penalty as provided in Section 59-1-401 , plus interest at the rate and in the manner prescribed in Section 59-1-402 , and all other penalties and interest as provided by this title if the person:
(1)does not hold:
(a)a license under Section 59-12-106 ; or
(b)a valid use tax registration certificate;
(2)purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and
(3)fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act .
Amended by Chapter 212 , 2009 General Session