Utah Code Title 78B. Judicial Code § 78B-6-2103. Liability--Safe harbor

(a) at the time the pornographic material is viewed by the person, the person is a minor; and

(b) the pornographic material is the proximate cause for the person being harmed physically or psychologically, or by emotional or medical illnesses as a result of that pornographic material.

(a) provides a warning that:

(b) makes a good faith effort to verify the age of a person accessing the pornographic material.

(5)(a) Notwithstanding Section 78B-6-2105, a person who is not exempt under Section 78B-6-2102, and who distributes or otherwise provides obscene material to consumers without a warning label or without the metadata described in Subsection 78B-6-2105(3)(b) is not liable if the person demonstrates reasonable efforts to determine the location of recipients of obscene material within the state and the placement of warning labels on material that enters the state. Reasonable efforts shall result in a compliance rate that exceeds 75% of the content believed to enter the state within the shorter of six months prior to any claim, or from May 12, 2020, to the time of the claim. Proof of reasonable efforts shall remove liability only for the type of compliance for which reasonable efforts have been proven.

(b) The use of virtual private networks or similar technology by the consumer to hide the consumer's location may not be included in a compliance rate calculation.