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Code · Utah · Title 76 — Utah Criminal Code · Chapter 8

76-8-406. Obstructing the collection of revenue.

87 words·~1 min read·/ut/title-76/chapter-8/76-8-406

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/1/2024
76-8-406. Obstructing the collection of revenue.
(1)Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2)An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.
(3)A violation of Subsection
(2)is a class B misdemeanor.
Amended by Chapter 96 , 2024 General Session
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