Penalties and interest.

Utah Code § 59-27-108, under 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 59-1-401; and

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