Utah Code § 39A-5-106: Offenses against the state by individual not subject to chapter.

An individual not subject to this chapter is guilty of an offense against the state if the individual willfully neglects or refuses to appear, refuses to qualify as a witness or to testify, or refuses to produce any evidence which the individual may have been legally subpoenaed to produce, after the individual has been:

(1) subpoenaed to appear as a witness or to produce books and records before a military court or before any military or civil officer designated to take a deposition to be read in evidence before the court; and

(2) paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending the district courts of the state.