State v. Poole, 2015 UT App 220 (August 27, 2015)

The Court of Appeals held, based on the language of the Restitution Act, that an order of restitution must be entered at the time of sentencing or within one year of sentencing. Concluding the statutory provision was mandatory and therefore jurisdictional, the Court of Appeals vacated a restitution order entered 15 months after conviction.