Penalties for noncompliance with tax provisions.

  1. Law
  2. Utah Code
  3. Insurance Code
  4. Medical Care Savings Account Act
  5. Penalties for noncompliance with tax provisions.

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  • (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 an addition to income made in accordance with Section 59-10-114; or
    • (b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to an addition to income made in accordance with Section 59-10-114.




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