UTAH CODE (Last Updated: January 16, 2015) |
Title 26. Utah Health Code |
Chapter 35a. Nursing Care Facility Assessment Act |
§ 26-35a-105. Penalties and interest.
Latest version.
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(1) The penalty for failure to file a return or pay the assessment due within the time prescribed by this chapter is the greater of $50, or 1% of the assessment due on the return. (2) For failure to pay within 30 days of a notice of deficiency of assessment required to be paid, the penalty is the greater of $50 or 5% of the assessment due. (4) For intent to evade the assessment, the penalty is 100% of the underpayment. (5) The rate of interest applicable to an underpayment of an assessment under this chapter or an unpaid penalty under this chapter is 12% annually. (6) The department may waive the imposition of a penalty for good cause.
Enacted by Chapter 284, 2004 General Session