Utah Code 59-14-209. Penalty for willful violation — Counterfeit cigarettes
Current as of: 2024 | Check for updates
|
Other versions
(1) A person is guilty of a third degree felony if the person:
Terms Used In Utah Code 59-14-209
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102
- manufacturer: means a person that:(13)(a)(i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or(13)(a)(ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. See Utah Code 59-14-102
- 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
- Retailer: means a person that:(22)(a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or(22)(b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102
- Stamp: means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. See Utah Code 59-14-102
- 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
(1)(a) knowingly, or with intent to defraud the state violates Subsection 59-14-211(4) ;
(1)(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;
(1)(c) knowingly or willfully buys, sells, offers for sale, or gives away any washed or restored stamp to any person;
(1)(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;
(1)(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
(1)(f) buys, sells, or offers for sale or has in his possession any counterfeit stamp.
(2) In addition to any other provision of law, the sale or possession for sale of counterfeit cigarettes, as they are defined in Section 59-14-102 , by a manufacturer, importer, distributor, or retailer shall result:
(2)(a) in the seizure by the commission or law enforcement agency of the manufacturer’s, importer’s, distributor’s, or retailer’s:
(2)(a)(i) counterfeit cigarettes; and
(2)(a)(ii) any personal property used in direct connection with the sale or possession for sale of counterfeit cigarettes; and
(2)(b) the forfeiture of the seized assets to the state.