Section 31A-32a-107 - Penalties for noncompliance with tax provisions(1) An account administrator who fails to comply with a provision described in Subsection (2) is subject to: (a) the civil penalties provided in Section 59-1-401; and(b) interest at the rate and in the manner provided in Section 59-1-402.(2) The following provisions apply to Subsection (1):(a) a provision of this chapter relating to an addition to income made in accordance with Section 59-10-114; or(b) a provision of Title 59, Chapter 10, Individual Income Tax Act, relating to an addition to income made in accordance with Section 59-10-114.Amended by Chapter 281, 2018 General Session ,§ 34, eff. 5/8/2018.Amended by Chapter 389, 2008 General Session.