Utah Code § 76-8-407: Refusing to give accurate tax assessment information.

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

(2) An actor commits refusing to give accurate tax assessment information if the actor:

(a) unlawfully refuses, upon demand, to give to a county assessor or deputy county assessor a list of the actor's property subject to taxation, or to swear to such list; or

(b) gives a false name, or fraudulently refuses to give the actor's true name when demanded by the county assessor or deputy county assessor in the discharge of the assessor's official duties.

(3) A violation of Subsection (2) is a class B misdemeanor.