Chris & Dick's Lumber & Hardware v. Tax Commission

ZIMMERMAN, Justice:

Chris & Dick’s Lumber and Hardware, Inc., seeks a writ of review of a final decision of the Utah State Tax Commission ordering Chris & Dick’s to pay a 10 percent penalty, plus interest, on over $90,000 due on an untimely filed prepayment of sales tax return. Chris & Dick’s claims that the penalty was improperly assessed under the terms of section 59-15-5.1 of the code or, alternatively, that the language of the statute is so vague as to violate the due process clause of the fourteenth amendment of the United States Constitution. We affirm.

Section 59-15-5.1 of the code…