Utah Code 76-8-406. Obstructing the collection of revenue
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(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
Attorney's Note
Under the Utah Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| class B misdemeanor | up to 6 months | up to $1,000 |
Terms Used In Utah Code 76-8-406
- Actor: means a person whose criminal responsibility is in issue in a criminal action. See Utah Code 76-1-101.5
- Public officer: means :(15)(a) an elected official of a public entity;(15)(b) an individual appointed to, or serving an unexpired term of, an elected official of a public entity;(15)(c) a judge of a court of record or not of record, including justice court judges; or(15)(d) a member of the Board of Pardons and Parole. See Utah Code 76-1-101.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(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.