1. (1) It is unlawful for a person to intentionally or knowingly:

   1. (a) for the purpose of evading this chapter or an order issued under this chapter, make or cause to be made a false statement, representation, or certification in a report, record, account, or memorandum required by this chapter or by the order;
   2. (b) omit or cause to be omitted from a report, record, account, or memorandum, a full, true, and correct entry as required by this chapter or by an order;
   3. (c) fail to make a statement, representation, or certification in an application, record, report, plan, or other document filed or required to be maintained pursuant to this chapter or an order issued under this chapter;
   4. (d) remove from this state or destroy, mutilate, alter, or falsify a record, account, or memorandum; or

   5. (e) fail or refuse to comply with:

      1. (i) an order issued under Section 40-13-201; or
      2. (ii) an order incorporated in a final decision issued by the board under this chapter, except an order incorporated in a decision under Subsection 40-13-202(6).

2. (2) A person who violates Subsection (1) is guilty of a class B misdemeanor, and upon conviction, for each violation, is subject to:

   1. (a) a fine of not to exceed $1,000 as provided in Section 76-3-301;
   2. (b) imprisonment for a term not to exceed six months as provided in Section 76-3-204; or
   3. (c) both a fine and imprisonment.
3. (3) If a permittee violates Subsection (1), a director, officer, or agent of the permittee may be held criminally responsible in accordance with Section 76-2-205.
4. (4) A criminal proceeding for a violation described in Subsection (1) shall be commenced, as provided in Section 76-1-302, by no later than two years from the date of the alleged violation.
5. (5) The division or board may impose a civil penalty under Section 40-13-202 in addition to prosecution under this section.

Enacted by Chapter 152, 2025 General Session