{"data":{"id":"us-ut/utah-code-59-2a-105","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-105","heading":"Fraudulently or negligently prepared claim -- Penalties and interest.","body":"(1)\n(a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall:\n(i) disallow the claim in full;\n(ii) cancel the credit; and\n(iii) recover the amount paid or claimed by assessment with interest:\n(A) from the date of the claim until the claim is refunded or repaid; and\n(B) at the rate of 1% per month.\n(b)\n(i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor.\n(ii) An individual who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.\n(2) If the commission or the county determines that a claim is excessive and negligently prepared, the commission or the county shall:\n(a) disallow 10% of the corrected claim; and\n(b) recover the proper portion of any amount paid by assessment with interest:\n(i) from the date of the claim until the claim is refunded or repaid; and\n(ii) at the rate of 1% per month.","path":["Title 59 Revenue and Taxation","Chapter 59-2a Tax Relief Through Property Tax","Part 59-2a-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2a/59-2a-S105.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"43585e5129a9066a7d24c8c67f942e2392bfe2e9539b3324eee84d14a6f07408","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-104","next":"us-ut/utah-code-59-2a-106"},"notice":"GroundRules: Original legal text. Not legal advice."}