Section R867-2B-1 - Collection of Penalty Pursuant to Utah Code Ann. Section 59-1-302(1) The commission may impose a lien upon the real and personal property of a person liable for a penalty under Section 59-1-302.(2) The statute of limitations for imposing liens under Subsection (1) is three years from the date of the penalty assessment.Utah Admin. Code R867-2B-1