Utah Code § 76-8-403: Failure to keep and pay over public money.

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

(2) Except as otherwise provided in Subsection 76-8-402(3)(b), an actor commits failure to keep and pay over public money if the actor:

(a) receives, safekeeps, transfers, or disburses public money; and

(b) neglects or fails to keep and pay over the public money in the manner prescribed by law.

(3) A violation of Subsection (2) is a third degree felony.