Utah Code § 32B-4-504: Making false statements.

(1)

(a) A person who makes a false material statement under oath or affirmation in an official proceeding before the commission or the department is guilty of a second degree felony.

(b) As used in Subsection (1)(a), "material" statement is as defined in Section 76-8-501.

(2) A person is guilty of a class B misdemeanor if that person knowingly:

(a) makes a false statement under oath or affirmation in an official proceeding before the commission or the department;

(b) makes a false statement with a purpose to mislead a public servant in performing that public servant's official functions under this title;

(c) makes a false statement and the statement is required by this title to be sworn or affirmed before a notary or other person authorized to administer oaths;

(d) makes a false written statement on or pursuant to a record required by this title;

(e) creates a false impression in a record required by this title by omitting information necessary to prevent a statement in them from being misleading;

(f) makes a false written statement with intent to deceive a public servant in the performance of that public servant's official functions under this title; or

(g) submits or invites reliance on a record required under this title which that person knows to lack authenticity.

(3) A person is not guilty under Subsection (2) if that person retracts the falsification before it becomes apparent that the falsification is or will be exposed.