Utah Code 59-14-212. Reporting of imported cigarettes — Penalty
Current as of: 2024 | Check for updates
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(1) Except as provided under Subsection (2), any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes imported to the United States shall provide to the commission the following as they pertain to the imported cigarettes:
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 59-14-212
- 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
- Consumer: means a person that is not required:
(5)(c) to obtain a license under Section 59-14-803. See Utah Code 59-14-102- Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102
- 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- 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
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(1)(a) a copy of the importer‘s federal import permit;(1)(b) the customs form showing the tax information required by federal law;(1)(c) a statement signed under penalty of perjury by the manufacturer or importer that the manufacturer or importer has complied with:(1)(c)(i) 15 U.S.C. § 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information; and(1)(c)(ii) 15 U.S.C. § 1335a of the Federal Cigarette Labeling and Advertising Act, regarding reporting of added ingredients;(1)(d) the name of the person from whom the person affixing the stamp received the cigarettes;(1)(e) the name of the person to whom the person affixing the stamp delivered the cigarettes, unless the person receiving the cigarettes was the ultimate consumer;(1)(f) the quantity of cigarettes in the package or container; and(1)(g) the brand and brand style of the cigarettes.(2) Subsection (1) does not apply to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555(b) and any implementing regulations unless the cigarettes are brought back into the customs territory for resale within the customs territory.(3) The information under Subsection (1) shall be provided on a quarterly basis on forms specified by the agency.(4) A person who fails to comply with the reporting requirement or provides false or misleading information under Subsection (1):(4)(a) is guilty of a class B misdemeanor; and(4)(b) may be subject to:(4)(b)(i) revocation or suspension of a license issued under Section 59-14-202; and(4)(b)(ii) a civil penalty imposed by the commission in an amount not to exceed the greater of:(4)(b)(ii)(A) 500% of the retail value of the cigarettes for which a report was not properly made; or(4)(b)(ii)(B) $5,000.(5) The information under Subsection (1) may be disclosed by the commission as provided under Subsection 59-1-403(4)(g). - Consumer: means a person that is not required: