We all know taxes must be paid at the end of each fiscal year, but what happens when we don't pay the taxes that we owe? In Utah, tax fraud or evasion is against the law and can lead to stiff penalties. The state has specific laws which prohibit tax evasion, failing to file a tax return, and intentionally making, signing, filing, or verifying false or fraudulent tax returns or documents. This is a quick summary of tax fraud and tax evasion laws in Utah.
Utah Tax Fraud and Evasion Laws
The following table outlines tax fraud and evasion laws in Utah.
| Code Sections | UTAH CODE ANN. § 59-10-541 |
| What is Prohibited? | Failing to make, render, sign, or verify a tax return, or supply tax information within the proper time limits. Failing to timely pay taxes. Knowingly or intentionally making, rendering, signing, or verifying a false or fraudulent tax return or statement or supplying false or fraudulent tax information. |
| Penalties | Knowingly and intentionally failing to make, render, sign, or verify a tax return or supply tax information within the proper time limits, making, signing, or verifying a false or fraudulent return or statement, and supplying false or fraudulent tax information are third-degree felonies punishable up to 5 years in prison and up to $5,000 in fines. Depending upon the crime, there may also be additional penalties ranging from $1,000 - $5,000. For example, failing to file a timely tax return may lead to a late filing penalty in addition to a penalty based upon a percentage of the unpaid taxes. Intentionally or willfully attempting to evade taxes and knowingly preparing, presenting, procuring, advising, aiding, assisting, or counseling in the preparation or presentation of a false or fraudulent tax return, affidavit, claim or other tax document are second-degree felonies punishable by up to 15 years in prison and up to $10,000 in fines. Depending upon the crime, there may also be additional penalties ranging from $1,500 -$25,000. |
| Right to Appeal? | Yes. |
Utah Tax Fraud and Tax Evasion Laws: Related Resources
Tax laws are exceedingly complex and can be difficult for the average person to understand. If you would like legal assistance with a tax matter you can contact a Utah tax attorney. If you have been charged with tax fraud or tax evasion, you can contact a Utah criminal defense attorney. You can also visit FindLaw's section on Tax Evasion and Fraud for more information on this topic.
