GroundRules
Utah Code § 76-8-406: Obstructing the collection of revenue.
Where this section sits in the code
- Title 76 Criminal Offenses
- Chapter 76-8 Offenses Against the Administration of Government
- Part 76-8-4 Offenses Against Public Property
(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.
(3) A violation of Subsection (2) is a class B misdemeanor.
Collected 2026-09-03T11:34:34Z. Source file · JSON