Utah Code § 59-2a-105

Fraudulently or negligently prepared claim -- Penalties and interest
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(1)
(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:
(i) disallow the claim in full;
(ii) cancel the credit; and
(iii) recover the amount paid or claimed by assessment with interest:
(A) from the date of the claim until the claim is refunded or repaid; and
(B) at the rate of 1% per month.
(b)
(i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A
misdemeanor.

(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.
(2) If the commission or the county determines that a claim is excessive and negligently prepared,
the commission or the county shall:
(a) disallow 10% of the corrected claim; and
(b) recover the proper portion of any amount paid by assessment with interest:
(i) from the date of the claim until the claim is refunded or repaid; and
(ii) at the rate of 1% per month.
Renumbered and Amended by Chapter 172, 2025 General Session

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