Utah Code 59-14-608. License revocation and penalties
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(1)
Terms Used In Utah Code 59-14-608
- Commission: means the State Tax Commission as defined in Section
59-1-101 . See Utah Code 59-14-601 - Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- 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
- Stamping agent: means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under Section
59-14-205 or any person that is required to pay the tobacco tax imposed pursuant to Section59-14-302 . See Utah Code 59-14-601 - 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) The commission may revoke or suspend the license of a stamping agent in the manner provided in Section 59-14-202 if the commission determines that the stamping agent has violated Sections 59-14-604, 59-14-606, or other rule adopted under the provisions of this part.
(1)(b) The penalty imposed under Subsection (1)(a) is in addition to or in lieu of any other civil or criminal remedy provided by law.
(1)(c) Each stamp affixed and each sale or offer to sell cigarettes in violation of Section 59-14-604, or other rule adopted under the provisions of this part, shall constitute a separate violation.
(1)(d) For each violation under Subsection (1)(c), the commissioner may, in addition to the penalty imposed by Subsection (1)(a), impose a civil penalty in an amount not to exceed the greater of 500% of the retail value of the cigarettes or $5,000.
(2)
(2)(a) Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, or imported for personal consumption in this state, in violation of Section 59-14-604 are:
(2)(a)(i) contraband under Section 59-14-213; and
(2)(a)(ii) subject to seizure and forfeiture as provided in Section 59-14-213.
(2)(b) Cigarettes seized and forfeited under the provisions of this section shall be destroyed and not resold.
(3)
(3)(a) The commission may seek an injunction to:
(3)(a)(i) restrain a threatened or actual violation of this part by a stamping agent; or
(3)(a)(ii) to compel the stamping agent to comply with this part.
(3)(b) In any action brought pursuant to this section, the state is entitled to recover the costs of investigation, costs of the action, and reasonable attorney fees.