{"data":{"id":"us-ut/utah-code-59-15-102","jurisdiction":"us-ut","citation":"Utah Code § 59-15-102","heading":"Tax delinquency -- Penalty.","body":"If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.","path":["Title 59 Revenue and Taxation","Chapter 59-15 Beer Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter15/59-15-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a14652b0869a78b0d32601c414618f6ad1df45a5531861cfb0ae70284744497e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-15-101","next":"us-ut/utah-code-59-15-104"},"notice":"GroundRules: Original legal text. Not legal advice."}