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Giving a false tax receipt or failing to give a receipt.

Utah Code § 76-8-408
in effect
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76-8-408. Giving a false tax receipt or failing to give a receipt. (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: (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 (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. Amended by Chapter 96, 2024 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title76/Chapter8/76-8-S408.html?v=C76-8-S408_2024050120240501Fetched: 10/26/2026

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