Utah Code § 59-2a-105: Fraudulently or negligently prepared claim -- Penalties and interest.

(1)

(a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall:

(i) disallow the claim in full;

(ii) cancel the credit; and

(iii) recover the amount paid or claimed by assessment with interest:

(A) from the date of the claim until the claim is refunded or repaid; and

(B) at the rate of 1% per month.

(b)

(i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor.

(ii) An individual who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.

(2) If the commission or the county determines that a claim is excessive and negligently prepared, the commission or the county shall:

(a) disallow 10% of the corrected claim; and

(b) recover the proper portion of any amount paid by assessment with interest:

(i) from the date of the claim until the claim is refunded or repaid; and

(ii) at the rate of 1% per month.