Penalties and interest.

Utah Code § 59-27-108, under Chapter 59-27: Sexually Explicit Business and Escort Service Tax.

Utah Code § 59-27-108

59-27-108. Penalties and interest.

An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to:

(1) penalties provided in Section; and 59-1-401

(2) interest provided in Section. 59-1-402