26B-3-708. Penalties and interest.
| (1) |
A facility that fails to pay any assessment or file a return as required under this part, within the time required by this part, shall pay, in addition to the assessment, penalties and interest established by the department. |
Terms Used In Utah Code 26B-3-708
- Assessment: means the Medicaid hospital provider assessment established by this part. See Utah Code 26B-3-701
- Division: means the Division of Integrated Healthcare of the department. See Utah Code 26B-3-701
| (2) |
| (b) |
If a hospital fails to timely pay the full amount of a quarterly assessment, the department shall add to the assessment:
| (i) |
a penalty equal to 5% of the quarterly amount not paid on or before the due date; and |
| (ii) |
on the last day of each quarter after the due date until the assessed amount and the penalty imposed under Subsection (2)(b)(i) are paid in full, an additional 5% penalty on:
| (A) |
any unpaid quarterly assessment; and |
| (B) |
any unpaid penalty assessment. |
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| (c) |
Upon making a record of its actions, and upon reasonable cause shown, the division may waive, reduce, or compromise any of the penalties imposed under this part. |
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Renumbered and Amended by Chapter 306, 2023 General Session
