Utah Code § 76-8-1303

Unlawful failure to comply with Employment Security Act requirement
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(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section. (2) An actor commits unlawful failure to comply with Employment Security Act requirements if the actor willfully: (a) fails or refuses: (i) to make a contribution or other payment required under Title 35A, Chapter 4, Employment Security Act; (ii) to furnish a report required under Title 35A, Chapter 4, Employment Security Act; or (iii) to produce or permit the inspection or copying of records required under Title 35A, Chapter 4, Employment Security Act; or (b) violates a provision of Title 35A, Chapter 4, Employment Security Act, or an order made under that chapter, for which the violation: (i) is made unlawful or the observance of which is required under the terms of Title 35A, Chapter 4, Employment Security Act; (ii) does not have a prescribed penalty in Title 35A, Chapter 4, Employment Security Act, or another applicable statute; and (iii) is for conduct not described in Subsection (2)(a). (3) (a) A violation of Subsection (2)(a) is: (i) a class B misdemeanor if the value of the money obtained or sought to be obtained is less than $500; (ii) a class A misdemeanor if the value of the money obtained or sought to be obtained is or exceeds $500 but is less than $1,500; (iii) a third degree felony if the value of the money obtained or sought to be obtained is or exceeds $1,500 but is less than $5,000; or (iv) a second degree felony if the value of the money obtained or sought to be obtained is or exceeds $5,000. (b) A violation of Subsection (2)(b) is a class A misdemeanor. (4) An actor under this section may include an officer or agent of an employing unit as defined under Section 35A-4-202 .

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