Utah Code Title 59. Revenue and Taxation § 59-14-209. Penalty for willful violation--Counterfeit cigarettes

(a) knowingly, or with intent to defraud the state violates Subsection 59-14-211(4);

(b) knowingly or willfully removes or otherwise prepares any adhesive stamp with the intent to use or cause to be used after it has already been used;

(c) knowingly or willfully buys, sells, offers for sale, or gives away any washed or restored stamp to any person;

(d) knowingly or willfully uses or has in his possession any washed or restored stamp that has been removed from the package or container to which it had been previously affixed;

(e) reuses any stamp that has already been used to pay a tax provided in this chapter, in order to indicate that person's payment of any tax; or

(f) buys, sells, or offers for sale or has in his possession any counterfeit stamp.

(a) in the seizure by the commission or law enforcement agency of the manufacturer's, importer's, distributor's, or retailer's:

(b) the forfeiture of the seized assets to the state.