Utah Code Ann. § 34A-2-206
(1)
(b) In the month of July of each year every employer shall prepare and mail to the division a statement containing the following information:
(2)
(b) Every employer shall:
(3)
(4)
(a) The division may seek a penalty of not to exceed $500 for each offense to be recovered in a civil action brought by the commission or the division on behalf of the commission against an employer who:
(i) within a reasonable time to be fixed by the division and after the receipt of written notice signed by the director or the director's designee specifying the information demanded and served by certified mail or personal service, refuses to furnish to the division:
(b) All penalties collected under Subsection (4)(a) shall be paid into:
Amended by Chapter 194, 2019 General Session