{"data":{"id":"us-ut/utah-code-59-12-111","jurisdiction":"us-ut","citation":"Utah Code § 59-12-111","heading":"Penalty for certain purchasers that fail to file a return or pay a tax due -- Commission rulemaking authority.","body":"A person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, and all other penalties and interest as provided by this title if the person:\n(1) does not hold:\n(a) a license under Section 59-12-106; or\n(b) a valid use tax registration certificate;\n(2) purchases tangible personal property subject to taxation under Subsection 59-12-103(1) for storage, use, or other consumption in this state; and\n(3) fails to file a return or pay the tax due as prescribed by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-1 Tax Collection"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S111.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"72b2c66e06d38f98486c0776573405093873ed326dd15181535bbf00968bef00","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-110.1","next":"us-ut/utah-code-59-12-112"},"notice":"GroundRules: Original legal text. Not legal advice."}