Does the mandate requirements increase the preparers liability?
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.
