2012 Utah Code
Title 59 - Revenue and Taxation
Article 14 - Cigarette and Tobacco Tax and Licensing Act
Section 608 - License revocation and penalties.

(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.

(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.

(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.

(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) (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:

(i) contraband under Section 59-14-213; and

(ii) subject to seizure and forfeiture as provided in Section 59-14-213.

(b) Cigarettes seized and forfeited under the provisions of this section shall be destroyed and not resold.

(3) (a) The commission may seek an injunction to:

(i) restrain a threatened or actual violation of this part by a stamping agent; or

(ii) to compel the stamping agent to comply with this part.

(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.

(4) A person who violates Section 59-14-604 engages in an unfair and deceptive trade practice in violation of Title 13, Chapter 5, Unfair Practices Act.

Enacted by Chapter 204, 2005 General Session