59-15-102. Tax delinquency -- Penalty.
If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Sectionshall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section.
Tax delinquency -- Penalty.
Utah Code § 59-15-102, under Chapter 59-15: Beer Tax.
Utah Code § 59-15-102