76-8-408. Giving a false tax receipt or failing to give a receipt.
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/ut/title-76/chapter-8/76-8-408A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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