Utah Code Title 76. Utah Criminal Code § 76-8-504. Making a written false statement

(a) the actor makes a statement that the actor does not believe to be true on or under a form bearing a notification authorized by law to the effect that a false statement made therein is punishable; or

(b) with intent to deceive a public servant in the performance of the public servant's official function, the actor:

(3)(a) Except as provided in Subsection (3)(b), a violation of Subsection (2) is a class B misdemeanor.

(b) A violation of Subsection (2) is a third degree felony if the false statement is on a financial declaration described in Section 77-38b-204.

(4)(a) An actor does not violate this section if the actor retracted the false statement before it became manifest that the falsity of the statement had been or would be exposed.

(b) It is not a defense to prosecution under this section that, if applicable, an oath or affirmation was administered or taken in an irregular manner.