Utah Code Title 59. Revenue and Taxation § 59-14-803.5. Publication of licensed distributors--Retailer transaction only with licensed distributor--Penalty

(1)(a) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nicotine product.

(b) The list shall be:

(3)(a) The commission may impose a penalty against a retailer that purchases an electronic cigarette product or a nicotine product from a person other than a licensed distributor.

(b) The penalty is in an amount equal to the tax that is due under Section 59-14-804 on the electronic cigarette product or the nicotine product.