Utah statute
Utah Code Ann. § 76-8-408 — Giving a false tax receipt or failing to give a receipt.
Current through 2026 General Session
Part of Part 4: Offenses Against Public Property, Utah Code.
Criminal charges under this statute
Full text of Utah Code Ann. § 76-8-408
Statutory text current through the 2026 General Session. This publication reproduces the official statutory text; it is not the official statutes of the State of Utah.
(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section. (2) An actor commits giving a false tax receipt or failing to give a receipt if the actor: (2)(a) uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind; or (2)(b) receives payment for the tax or license without delivering the receipt prescribed by law. (3) A violation of Subsection (2) is a class B misdemeanor.
Official sources
Legal terms used in this section
Questions this section answers
Is giving a false tax receipt or failing to give a receipt a felony or a misdemeanor in Utah?
Giving a false tax receipt or failing to give a receipt is a Class B Misdemeanor in Utah under Utah Code Ann. § 76-8-408.
Which Utah statute covers giving a false tax receipt or failing to give a receipt?
Giving a false tax receipt or failing to give a receipt is governed by Utah Code Ann. § 76-8-408 (Giving a false tax receipt or failing to give a receipt).
This reference is informational and is not legal advice.