§ 31A-32a-107. Penalties for noncompliance with tax provisions.

Latest version.

(1)

An account administrator who fails to comply with a provision described in Subsection (2) is subject to:

(a)	the civil penalties provided in Section 59-1-401; and

(b)	interest at the rate and in the manner provided in Section 59-1-402.

(2)

The following provisions apply to Subsection (1):

(a)

a provision of this chapter relating to:

(i)	an addition to income made in accordance with Section 59-10-114; or

(ii)	a tax credit allowed by Section 59-10-1021; or

(b)

a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to:

(i)	an addition to income made in accordance with Section 59-10-114; or

(ii)	a tax credit allowed by Section 59-10-1021.

Amended by Chapter 389, 2008 General Session

                    
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