Utah Code Title 76. Utah Criminal Code § 76-8-1303. Unlawful failure to comply with Employment Security Act requirement

(i) to make a contribution or other payment required under Title 35A, Chapter 4, Employment Security Act;

(ii) to furnish a report required under Title 35A, Chapter 4, Employment Security Act; or

(iii) to produce or permit the inspection or copying of records required under Title 35A, Chapter 4, Employment Security Act; or

(i) is made unlawful or the observance of which is required under the terms of Title 35A, Chapter 4, Employment Security Act;

(ii) does not have a prescribed penalty in Title 35A, Chapter 4, Employment Security Act, or another applicable statute; and

(iii) is for conduct not described in Subsection (2)(a).

(i) a class B misdemeanor if the value of the money obtained or sought to be obtained is less than $500;

(ii) a class A misdemeanor if the value of the money obtained or sought to be obtained is or exceeds $500 but is less than $1,500;

(iii) a third degree felony if the value of the money obtained or sought to be obtained is or exceeds $1,500 but is less than $5,000; or

(iv) a second degree felony if the value of the money obtained or sought to be obtained is or exceeds $5,000.