Utah statute
Utah Code Ann. § 76-8-406 — Obstructing the collection of revenue.
Current through 2026 General Session
Part of Part 4: Offenses Against Public Property, Utah Code.
Criminal charges under this statute
Full text of Utah Code Ann. § 76-8-406
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.
(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section. (2) An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested. (3) A violation of Subsection (2) is a class B misdemeanor.
Official sources
Legal terms used in this section
Questions this section answers
Is obstructing the collection of revenue a felony or a misdemeanor in Utah?
Obstructing the collection of revenue is a Class B Misdemeanor in Utah under Utah Code Ann. § 76-8-406.
Which Utah statute covers obstructing the collection of revenue?
Obstructing the collection of revenue is governed by Utah Code Ann. § 76-8-406 (Obstructing the collection of revenue).
This reference is informational and is not legal advice.