{"data":{"id":"us-ut/utah-code-31a-32a-107","jurisdiction":"us-ut","citation":"Utah Code § 31A-32a-107","heading":"Penalties for noncompliance with tax provisions.","body":"(1) An account administrator who fails to comply with a provision described in Subsection (2) is subject to:\n(a) the civil penalties provided in Section 59-1-401; and\n(b) interest at the rate and in the manner provided in Section 59-1-402.\n(2) The following provisions apply to Subsection (1):\n(a) a provision of this chapter relating to an addition to income made in accordance with Section 59-10-114; or\n(b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to an addition to income made in accordance with Section 59-10-114.","path":["Title 31A Insurance Code","Chapter 31A-32a Medical Care Savings Account Act"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter32a/31A-32a-S107.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f6e6ef1d017b33bd8bbc2dc7349b7b6afd6aac999cd6e102bf3989ae5f3b37a1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-32a-106","next":"us-ut/utah-code-31a-35-101"},"notice":"GroundRules: Original legal text. Not legal advice."}