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Terms Used In Utah Code 53-7-406

  • Agent: means any person authorized by the State Tax Commission to purchase and affix stamps on packages of cigarettes. See Utah Code 53-7-402
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Manufacturer: means :
         (3)(a) any entity which:
              (3)(a)(i) manufactures or otherwise produces cigarettes to be sold in the state;
              (3)(a)(ii) causes cigarettes to be manufactured or produced anywhere with the intent to sell in the state; or
              (3)(a)(iii) manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced with the intent to sell in the United States through an importer;
         (3)(b) the first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States; or
         (3)(c) any entity that becomes a successor of an entity described in Subsection (3)(a) or (3)(b). See Utah Code 53-7-402
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Retail dealer: means any person, other than a manufacturer or wholesale dealer, engaged in selling cigarettes or tobacco products. See Utah Code 53-7-402
  • Sell: means to sell, or to offer or agree to sell. See Utah Code 53-7-402
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • State fire marshal: means the fire marshal appointed director by the commissioner under Section 53-7-103. See Utah Code 53-7-102
  • Wholesale dealer: means :
         (9)(a) any person who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale; and
         (9)(b) any person who owns, operates, or maintains one or more cigarette or tobacco product vending machines in, at, or upon premises owned or occupied by any other person. See Utah Code 53-7-402
     (1)(a) Except as provided in Subsection (1)(b), a manufacturer, wholesale dealer, agent, or any other person or entity who knowingly sells or offers to sell cigarettes, other than through retail sale, in violation of Section 53-7-403:

          (1)(a)(i) for a first offense shall be liable for a civil penalty not to exceed $10,000 per each sale of cigarettes; and
          (1)(a)(ii) for a subsequent offense shall be liable for a civil penalty not to exceed $25,000 per each sale of such cigarettes.
     (1)(b) A penalty imposed under Subsection (1)(a) may not exceed $100,000 during any 30-day period against any one entity described in Subsection (1).
(2)

     (2)(a) Except as provided in Subsection (2)(b), a retail dealer who knowingly sells cigarettes in violation of Section 53-7-403 shall:

          (2)(a)(i) for a first offense for each sale or offer for sale of cigarettes, if the total number of cigarettes sold or offered for sale:

               (2)(a)(i)(A) does not exceed 1,000 cigarettes, be liable for a civil penalty not to exceed $500 for each sale or offer of sale; and
               (2)(a)(i)(B) does exceed 1,000 cigarettes, be liable for a civil penalty not to exceed $1,000 for each sale or offer of sale; and
          (2)(a)(ii) for a subsequent offense, if the total number of cigarettes sold or offered for sale:

               (2)(a)(ii)(A) does not exceed 1,000 cigarettes, be liable for a civil penalty not to exceed $2,000 for each sale or offer of sale; and
               (2)(a)(ii)(B) does exceed 1,000 cigarettes, be liable for a civil penalty not to exceed $5,000 for each sale or offer of sale.
     (2)(b) A penalty imposed under Subsection (2)(a) against any retail dealer shall not exceed $25,000 during a 30-day period.
(3) In addition to any penalty prescribed by law, any corporation, partnership, sole proprietor, limited partnership, or association engaged in the manufacture of cigarettes that knowingly makes a false certification pursuant to Section 53-7-404 shall, for each false certification:

     (3)(a) for a first offense, be liable for a civil penalty of at least $75,000; and
     (3)(b) for a subsequent offense, be liable for a civil penalty not to exceed $250,000.
(4) Any person violating any other provision in this part shall be liable for a civil penalty for each violation:

     (4)(a) for a first offense, not to exceed $1,000; and
     (4)(b) for a subsequent offense, not to exceed $5,000.
(5)

     (5)(a) In addition to any other remedy provided by law, the state fire marshal or attorney general may bring an action in a court with jurisdiction under Title 78A, Judiciary and Judicial Administration, for a violation of this part, including petitioning for injunctive relief or to recover any costs or damages suffered by the state because of a violation of this part, including enforcement costs relating to the specific violation and attorney fees.
     (5)(b) Each violation of this part or of rules or regulations adopted under this part constitutes a separate civil violation for which the state fire marshal or attorney general may obtain relief.