(1)  It is a violation of this chapter for any vendor, required to maintain receipts or records under Section 13-32-104, to knowingly:

Terms Used In Utah Code 13-32-105

(a)  falsify, obliterate, or destroy the receipts or records;

(b)  refuse or fail to make such receipts available for inspection, upon the request of a law enforcement officer, within a reasonable period of time under the circumstances surrounding the request; or

(c)  present credentials pursuant to the requirements of this chapter which are false, fraudulent, forged, or fraudulently obtained.

(2)  Nothing contained within this section shall be construed to require a vendor to possess the receipts or records required by Section 13-32-104 on or about the vendor’s person without reasonable notice.

Enacted by Chapter 68, 1999 General Session