The special counsel's report found that Swallow probably violated the law in not disclosing income and ties to several companies in his 2012 candidate financial disclosure and conflict of interest filings.
"Swallow's explanations for his non-disclosure, when considered in light of internal inconsistencies and conflicting evidence, raise numerous questions of credibility that should be assessed by a finder of fact when applying the applicable law," the report said. "Whether these and other facts constitute a violation of any of the relevant Utah statutes… further will depend on how liberally or narrowly the Court construes the relevant statutes. If the Court construes the statutes liberally to carry out the intent of the Election Code… and looks to the practical realities of Swallow's conduct, it reasonably should find him to be in violation of law."
Utah Lt. Gov. Spencer Cox (R) will now review the report and determine what if any further action will be taken.