3.10.060: PENALTIES AND INTEREST:
Penalties and interest equal to those authorized by Utah Code Annotated sections 59-1-401 and 59-1-402 shall be imposed on any person who:
   A.   Is required to pay the tax under this chapter; and
   B.   Does not remit the tax to the collecting agent within the time prescribed by law. (Ord. 2008-02 § 1)