Utah Code § 76-8-1302: False statement to prevent or reduce unemployment compensation or liability.

(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.

(2) An actor commits false statement to prevent or reduce unemployment compensation or liability if the actor, to prevent or reduce the payment of unemployment compensation benefits to an individual entitled to those benefits, or to avoid becoming or remaining a subject employer, or to avoid or reduce a contribution or other payment required from an employing unit under Title 35A, Chapter 4, Employment Security Act, or under the Unemployment Compensation Law of a state or of the federal government:

(a) makes a false statement or representation, knowing the representation is false; or

(b) knowingly fails to disclose a material fact.

(3) A violation of Subsection (2) is:

(a) a class B misdemeanor if the value of the money obtained or sought to be obtained is less than $500;

(b) a class A misdemeanor if the value of the money obtained or sought to be obtained is or exceeds $500 but is less than $1,500;

(c) a third degree felony if the value of the money obtained or sought to be obtained is or exceeds $1,500 but is less than $5,000; or

(d) a second degree felony if the value of the money obtained or sought to be obtained is or exceeds $5,000.

(4) An actor under this section may include an officer or agent of an employing unit as defined under Section 35A-4-202.