Utah Code § 31A-32a-107: Penalties for noncompliance with tax provisions.

(1) An account administrator who fails to comply with a provision described in Subsection (2) is subject to:

(a) the civil penalties provided in Section 59-1-401; and

(b) interest at the rate and in the manner provided in Section 59-1-402.

(2) The following provisions apply to Subsection (1):

(a) a provision of this chapter relating to an addition to income made in accordance with Section 59-10-114; or

(b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to an addition to income made in accordance with Section 59-10-114.