1. (1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
2. (2) An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.
3. (3) A violation of Subsection (2) is a class B misdemeanor.

Amended by Chapter 96, 2024 General Session