Utah Code § 34A-2-1005: Enforcement.

(1) The commission may investigate a business entity to determine whether the business entity validly elects to not cover an owner, partner, or corporate officer or director as an employee under a workers' compensation policy in accordance with Section 34A-2-103.

(2) If the commission determines that a business entity's election as provided in this section is invalid, the commission may:

(a) prohibit a business entity from using a waiver obtained under this part; and

(b) take any action provided for under this chapter or Chapter 3, Utah Occupational Disease Act, for failure to obtain workers' compensation coverage for an employee.