(1) It is a violation of this chapter for any vendor, required to maintain receipts or records under Section 13-32-104, to knowingly:

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Terms Used In Utah Code 13-32-105

  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
     (1)(a) falsify, obliterate, or destroy the receipts or records;
     (1)(b) refuse or fail to make such receipts available for inspection, upon the request of a law enforcement officer, within a reasonable period of time under the circumstances surrounding the request; or
     (1)(c) present credentials pursuant to the requirements of this chapter which are false, fraudulent, forged, or fraudulently obtained.
(2) Nothing contained within this section shall be construed to require a vendor to possess the receipts or records required by Section 13-32-104 on or about the vendor’s person without reasonable notice.