Utah statute

Utah Code Ann. § 76-8-1303 — Unlawful failure to comply with Employment Security Act requirement.

Current through 2026 General Session

Part of Part 13: Unemployment Insurance Fraud, Utah Code.

Criminal charges under this statute

Unlawful failure to comply with Employment Security Act requirement

Full text of Utah Code Ann. § 76-8-1303

Statutory text current through the 2026 General Session. This publication reproduces the official statutory text; it is not the official statutes of the State of Utah.

Utah Code Ann. § 76-8-1303Primary source, current through the 2026 General Session

(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section. (2) An actor commits unlawful failure to comply with Employment Security Act requirements if the actor willfully: (2)(a) fails or refuses: (2)(a)(i) to make a contribution or other payment required under Title 35A, Chapter 4, Employment Security Act; (2)(a)(ii) to furnish a report required under Title 35A, Chapter 4, Employment Security Act; or (2)(a)(iii) to produce or permit the inspection or copying of records required under Title 35A, Chapter 4, Employment Security Act; or (2)(b) violates a provision of Title 35A, Chapter 4, Employment Security Act, or an order made under that chapter, for which the violation: (2)(b)(i) is made unlawful or the observance of which is required under the terms of Title 35A, Chapter 4, Employment Security Act; (2)(b)(ii) does not have a prescribed penalty in Title 35A, Chapter 4, Employment Security Act, or another applicable statute; and (2)(b)(iii) is for conduct not described in Subsection (2)(a). (3)(a) A violation of Subsection (2)(a) is: (3)(a)(i) a class B misdemeanor if the value of the money obtained or sought to be obtained is less than $500; (3)(a)(ii) a class A misdemeanor if the value of the money obtained or sought to be obtained is or exceeds $500 but is less than $1,500; (3)(a)(iii) a third degree felony if the value of the money obtained or sought to be obtained is or exceeds $1,500 but is less than $5,000; or (3)(a)(iv) a second degree felony if the value of the money obtained or sought to be obtained is or exceeds $5,000. (3)(b) A violation of Subsection (2)(b) is a class A misdemeanor. (4) An actor under this section may include an officer or agent of an employing unit as defined under Section 35A-4-202.

Official sources

Legal terms used in this section

Questions this section answers

Is unlawful failure to comply with Employment Security Act requirement a felony or a misdemeanor in Utah?

It depends on the circumstances: unlawful failure to comply with Employment Security Act requirement ranges from a Class B Misdemeanor to a Second Degree Felony in Utah under Utah Code Ann. § 76-8-1303.

Failure to pay/report/produce records (value < $500): Class B Misdemeanor (Utah Code Ann. § 76-8-1303(3)(a)(i)) · Failure to pay/report/produce records ($500–$1,500): Class A Misdemeanor (Utah Code Ann. § 76-8-1303(3)(a)(ii)) · Failure to pay/report/produce records ($1,500–$5,000): Third Degree Felony (Utah Code Ann. § 76-8-1303(3)(a)(iii)) · Failure to pay/report/produce records ($5,000 or more): Second Degree Felony (Utah Code Ann. § 76-8-1303(3)(a)(iv)) · Violation of other Employment Security Act provisions or orders: Class A Misdemeanor (Utah Code Ann. § 76-8-1303(3)(b))

Which Utah statute covers unlawful failure to comply with Employment Security Act requirement?

Unlawful failure to comply with Employment Security Act requirement is governed by Utah Code Ann. § 76-8-1303 (Unlawful failure to comply with Employment Security Act requirement).

This reference is informational and is not legal advice.