Utah Code 59-14-407. Reporting of manufacturer name
Current as of: 2024 | Check for updates
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(1) As used in this section:
For details, see Utah Code § 76-3-204
Attorney's Note
Under the Utah Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| class B misdemeanor | up to 6 months | up to $1,000 |
Terms Used In Utah Code 59-14-407
- Cigarette: means a roll made wholly or in part of tobacco:(2)(a) regardless of:(2)(a)(i) the size of the roll;(2)(a)(ii) the shape of the roll;(2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or(2)(a)(iv) whether the tobacco is heated or burned; and(2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- 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- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- 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- 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
- Tobacco product: includes :
(24)(b)(i) a cigarette produced from a cigarette rolling machine;(24)(b)(ii) a little cigar; or(24)(b)(iii) moist snuff. See Utah Code 59-14-102(1)(a) “Cigarette” has the same meaning as defined in Section59-22-202 .(1)(b) “Tobacco product manufacturer” has the same meaning as defined in Section59-22-202 .(2) Any manufacturer, distributor, wholesaler, or retail dealer who under Section59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section59-22-203 shall report quarterly to the commission:(2)(a) the quantity of cigarettes in the package or container; and(2)(b) the name of the manufacturer of the cigarettes.(3) Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied underPart 3, Tobacco Products , on a tobacco product defined as a cigarette under Section59-22-202 and manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section59-22-203 shall report quarterly to the commission:(3)(a) the quantity of cigarettes upon which the tax is levied; and(3)(b) the name of the manufacturer of each cigarette.(4) The reports under Subsections(2) and(3) shall be made no later than quarterly on or before the last day of the month following each calendar quarterly period pursuant to rules established by the commission in accordance withTitle 63G, Chapter 3, Utah Administrative Rulemaking Act .(5) A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report:(5)(a) is guilty of a class B misdemeanor; and(5)(b) is subject to:(5)(b)(i) revocation or suspension of a license underPart 2, Cigarettes , andPart 3, Tobacco Products ; and(5)(b)(ii) a civil penalty, imposed by the commission, in an amount that does not exceed the greater of:(5)(b)(ii)(A) 500% of the retail value of the cigarettes and tobacco products for which an accurate report was not filed; or(5)(b)(ii)(B) $5,000.