refactor: converted Utils class in module

[roccoemanuelebonanno]

In this PR, I have converted the Utils class into a module because, in my opinion, using a class is unnecessary in this case. "Modules are mainly used to group common functionalities and enable their reuse."

[matteoredz]

@roccoemanuelebonanno the PR title should be updated too. While it's correctly applying the conventional commits, the changes here are not about build but more chore, refactor, or perf.

[matteoredz]

Also, to make the Rubocop linter happy, we should exclude the new Utils module from the following rule:

lib/itax_code/utils.rb:7:3: C: Metrics/ModuleLength: Module has too many lines. [121/100]
  module Utils ...
  ^^^^^^^^^^^^

This can be done by moving this directive from the current location to a new rule (ab sorted):

Metrics/ModuleLength:
  Enabled: true
  Exclude:
    - 'lib/itax_code/utils.rb'

[matteoredz]

LGTM, thanks for the PR 🥳

[matteoredz]

I see an error from the CodeClimate check, but it's unrelated to this PR. I'll address it in another context.