(1) (a) The Judicial Council shall design and publish a financial declaration form to be completed by a defendant in a case where the prosecutor has indicated that restitution may be ordered. (b) The financial declaration form shall: (i) require a defendant to disclose all assets, income, and financial liabilities of the defendant, including: (A) real property; (B) vehicles; (C) precious metals or gems; (D) jewelry with a value of $1,000 or more; (E) other personal property with a value of $1,000 or more; (F) bank account balances; (G) cash; (H) salary, wages, commission, tips, and business income; (I) pensions and annuities; (J) intellectual property; (K) accounts receivable; (L) accounts payable; (M) mortgages, loans, and other debts; and (N) restitution that has been ordered, and not fully paid, in other cases; and (ii) state that a false statement made in the financial declaration form is punishable as a class B misdemeanor under Section 76-8-504.

(a) The Judicial Council shall design and publish a financial declaration form to be completed by a defendant in a case where the prosecutor has indicated that restitution may be ordered.

(b) The financial declaration form shall: (i) require a defendant to disclose all assets, income, and financial liabilities of the defendant, including: (A) real property; (B) vehicles; (C) precious metals or gems; (D) jewelry with a value of $1,000 or more; (E) other personal property with a value of $1,000 or more; (F) bank account balances; (G) cash; (H) salary, wages, commission, tips, and business income; (I) pensions and annuities; (J) intellectual property; (K) accounts receivable; (L) accounts payable; (M) mortgages, loans, and other debts; and (N) restitution that has been ordered, and not fully paid, in other cases; and (ii) state that a false statement made in the financial declaration form is punishable as a class B misdemeanor under Section 76-8-504.

(i) require a defendant to disclose all assets, income, and financial liabilities of the defendant, including: (A) real property; (B) vehicles; (C) precious metals or gems; (D) jewelry with a value of $1,000 or more; (E) other personal property with a value of $1,000 or more; (F) bank account balances; (G) cash; (H) salary, wages, commission, tips, and business income; (I) pensions and annuities; (J) intellectual property; (K) accounts receivable; (L) accounts payable; (M) mortgages, loans, and other debts; and (N) restitution that has been ordered, and not fully paid, in other cases; and

(A) real property;

(B) vehicles;

(C) precious metals or gems;

(D) jewelry with a value of $1,000 or more;

(E) other personal property with a value of $1,000 or more;

(F) bank account balances;

(G) cash;

(H) salary, wages, commission, tips, and business income;

(I) pensions and annuities;

(J) intellectual property;

(K) accounts receivable;

(L) accounts payable;

(M) mortgages, loans, and other debts; and

(N) restitution that has been ordered, and not fully paid, in other cases; and

(ii) state that a false statement made in the financial declaration form is punishable as a class B misdemeanor under Section 76-8-504.

(2) A defendant shall, before sentencing, or earlier if ordered by the court, complete the financial declaration described in Subsection (1).