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(1) As used in this section, "compensatory service" means service or unpaid work performed by a person, in lieu of the payment of a criminal fine, for:
(a) a state or local government agency;
(b) an entity that is approved as a nonprofit organization under Section 501(c) of the Internal Revenue Code; or
(c) any other entity or organization if prior approval is obtained from the court.
(2) When a defendant is sentenced to pay a fine for an infraction, class C or class B misdemeanor, the court shall consider allowing the defendant to complete compensatory service in lieu of the payment of the fine or account receivable, exclusive of any victim restitution imposed.
(3) A defendant who intends to forfeit bail or who is ordered to pay a fine by the court for an infraction, class C or class B misdemeanor, shall be informed by the court of the opportunity to perform compensatory service in lieu of the fine or bail amount.
(4) The court shall credit timely completed compensatory service reported in accordance with Subsection (5) against the fine or bail amount at the rate of $10 per hour and shall allow the defendant a reasonable amount of time to complete the service.
(5)
(a) The court shall provide the defendant with instructions that inform the organization:
(i) about the requirements in Subsection (5)(b); and
(ii) that making a written false statement to the court about the defendant's compensatory service is punishable as a class B misdemeanor pursuant to Section 76-8-504.
(b) The defendant shall report compensatory service hours to the court in a letter that:
(i) is on the organization's official letterhead and includes contact information for the organization's representative;
(ii) specifies the number of hours for which the defendant provided service;
(iii) contains a brief description of what the service involved; and
(iv) is signed by an authorized representative of the organization; or
(v) is in a form otherwise acceptable to the court.
(6) The court may refuse to accept compensatory service:
(a) completed prior to the date of sentencing;
(b) that has been submitted to another court for credit; or
(c) completed at an agency or organization or is a type of service that is specifically prohibited by the court.