Penalties.

1. Law
2. Utah Code
3. Utah Health Code
4. Medicaid Expansion Hospital Assessment Act
5. Assessment and Collection
6. Penalties.

Affected by 63I-1-226 on 7/1/2024

Effective 5/8/2018
26-36c-207. Penalties.

• (1) A hospital that fails to pay a quarterly assessment, make the mandated intergovernmental transfer, or file a return as required under this chapter, within the time required by this chapter, shall pay penalties described in this section, in addition to the assessment or intergovernmental transfer.

• (2) If a hospital fails to timely pay the full amount of a quarterly assessment or the mandated intergovernmental transfer, the department shall add to the assessment or intergovernmental transfer:
  • (a) a penalty equal to 5% of the quarterly amount not paid on or before the due date; and
  • (b) on the last day of each quarter after the due date until the assessed amount and the penalty imposed under Subsection (2)(a) are paid in full, an additional 5% penalty on:
    • (i) any unpaid quarterly assessment or intergovernmental transfer; and
    • (ii) any unpaid penalty assessment.

• (3) Upon making a record of the division's actions, and upon reasonable cause shown, the division may waive or reduce any of the penalties imposed under this chapter.

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