Section 59-2-1806 - Fraudulent or negligent representation - Penalties and interest(1) If a county determines that a person knowingly provided false information to the county related to a requirement under this part, the county shall: (a) deny or revoke any deferral or abatement related to the false information; and(b) recover by assessment the amount of the claimed or granted deferral or abatement, plus interest that accrues at a rate of 1% per month beginning the day on which the person knowingly provided the false information.(2) If a county determines that a person negligently provided false information to the county related to a requirement under this part, the county shall: (a) reduce by 10% the amount of any deferral or abatement for which the person is eligible and that relates to the false information; and(b) recover by assessment the amount of any deferral or abatement the county approved in reliance on the false information that exceeds the amount to which the person is entitled, plus interest that accrues at a rate of 1% per month beginning the day on which the deferral or abatement was approved.Added by Chapter 354, 2023 General Session ,§ 5, eff. 5/3/2023.