Utah Code § 59-12-111: Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.

A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title if the person:

(1) does not hold:

(a) a license under Section 59-12-106; or

(b) a valid use tax registration certificate;

(2) purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and

(3) fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.