2-2-12. Penalties and interest.

Any person who fails to file any tax return or information required by this chapter, who fails to pay any tax due hereunder, or who fails to timely pay such tax shall be subject to the imposition of penalties and interest in accordance with Utah Code Annotated §§ 59-1-401 and 59-1-402 or any successor provision thereto. (Ord. 2006-27, 9/26/06)