Delinquency -- Penalties -- Interest.

Utah Code § 59-13-308, under Part 59-13-3: Special Fuel.

Utah Code § 59-13-308

59-13-308. Delinquency -- Penalties -- Interest.

If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section.