2006 Utah Code - 59-19-106 — Civil penalty -- Criminal penalty -- Statute of limitations -- Burden of proof.

     59-19-106.   Civil penalty -- Criminal penalty -- Statute of limitations -- Burden of proof.
     (1) Any dealer violating this chapter is subject to a penalty of 100% of the tax in addition to the tax imposed by Section 59-19-103. The penalty shall be collected as part of the tax.
     (2) In addition to the tax penalty imposed, a dealer distributing or possessing marihuana or controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a third degree felony.
     (3) An information, indictment, or complaint may be filed upon any criminal offense under this chapter within six years after the commission of the offense. This subsection supersedes any provisions to the contrary.
     (4) Any tax and penalties assessed by the commission are presumed to be valid and correct. The burden is on the taxpayer to show their incorrectness or invalidity.

Amended by Chapter 242, 1989 General Session