Utah Code § 76-8-408: Giving a false tax receipt or failing to give a receipt.

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

(2) An actor commits giving a false tax receipt or failing to give a receipt if the actor:

(a) uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind; or

(b) receives payment for the tax or license without delivering the receipt prescribed by law.

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