Does the mandate requirements increase the preparers liability?

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Does the mandate requirements increase the preparers liability?

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No. Under Utah law, the taxpayer is responsible for the accuracy of the information on his or her tax return and for filing it timely. A person who preparers, presents, procures, advises, aids, assists or counsels another on a return, affidavit, claim or similar document administered by the Tax Commission, and who knows or has reason to believe it may understate a tax, fee or charge is subject to both a civil penalty ($500 per document) and criminal penalties (second degree felony with a fine between $1,500 to $25,000). See Utah code ยง59-1-401(9) and (10) for specific details.

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