A stock promoter has been sentenced to six months' home confinement for securities fraud and failure to file income taxes.

U.S. District Judge David K. Winder also ordered Phillip Gregory Wagers of Salt Lake City to resolve problems with the Internal Revenue Service and to pay $14,000 in fines.Wagers pleaded guilty in February to fraudulently manipulating the stocks of Resorts Plus Inc., by creating bogus lists of shareholders and failing to disclose the true ownership of the securities.

He also pleaded guilty to one count of failure to file income tax returns for 1987.

In return for the guilty plea, prosecutors agreed to dismiss a felony charge involving a check-floating scheme in which American Savings and Loan was defrauded of $52,000.

In an indictment last October, Wagers, Barry Regan Drake and Herbert Gunter Farmer were each charged with one count of bank fraud.

Prosecutors charged that Drake persuaded his father to open a business account in November 1985. Farmer, who pleaded not guily, is accused of writing checks to be deposited into the account, but payment was stopped as soon as the checks were credited.