Utah Code § 17-60-106
Registration as a local government entity.
(1) (a) Each county shall register and maintain the county's registration as a local government entity, in accordance with Section 67-1a-15. (b) The county clerk shall register and maintain the county's registration. (2) A county that fails to comply with Subsection (1) or Section 67-1a-15 is subject to enforcement by the state auditor, in accordance with Section 67-3-1.