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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-208

Rules for stamping and packaging procedures -- Penalty

Official textle.utah.gov

# (1)

The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection.

# (2)

A person is guilty of a class B misdemeanor who:

# (a)

engages in or permits any practice which is prohibited by law and makes it difficult to enforce the provisions of this chapter by inspection;

# (b)

refuses to allow full inspection of his premises by any peace officer or of any agent of the commission upon demand; or

# (c)

hinders or in any way delays or prevents inspection when the demand is made.

Last amended: Amended by Chapter 305, 2008 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-14-102 · Definitions. (Superseded 7/1/2026)
  2. 59-14-103 · Waiver or reduction of penalty
  3. 59-14-104 · Rate reduction for modified risk tobacco products
  4. 59-14-201 · License -- Application of part -- Fee -- Bond --…
  5. 59-14-202 · Issuance of licenses -- Common carrier licenses -- Contents…
  6. 59-14-203 · Failure to obtain a license -- Penalty. (Superseded…
  7. 59-14-204 · Tax basis -- Rate -- Future increase -- Cigarette Tax…
  8. 59-14-204.5 · Application of excise tax on tribal lands
  9. 59-14-205 · Stamping procedure -- Rules -- Exceptions -- Penalty --…
  10. 59-14-206 · Sales of stamps -- Deposit of revenues -- Redemption of…
  11. 59-14-207.5 · Transactions only with licensed manufacturers, importers,…
  12. 59-14-207.6 · Unstamped cigarettes
  13. 59-14-208 · Rules for stamping and packaging procedures -- Penalty
  14. 59-14-208.5 · Payment of cigarette tax by consumers
  15. 59-14-209 · Penalty for willful violation -- Counterfeit cigarettes
  16. 59-14-210 · Prohibited sales of cigarettes
  17. 59-14-211 · Penalties for dealing with prohibited cigarettes -- Private…
  18. 59-14-212 · Reporting of imported cigarettes -- Penalty
  19. 59-14-213 · Contraband goods
  20. 59-14-214 · Nonparticipating manufacturer equity assessment
  21. 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
  22. 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
  23. 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
  24. 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
  25. 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
  26. 59-14-305 · Credit or refund for cigarette rolling machine operator
  27. 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
  28. 59-14-402 · Reports of imports and exports of taxable cigarettes and…
  29. 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
  30. 59-14-404 · Administration of chapter by commission
  31. 59-14-406 · Assistance for commission
  32. 59-14-407 · Reporting of manufacturer name
  33. 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
  34. 59-14-410 · Action for collection of tax -- Action for refund or credit…
  35. 59-14-501 · Warning labels required
  36. 59-14-502 · Requirements for placement of warning labels
  37. 59-14-503 · Authority of commission
  38. 59-14-504 · Responsibility for placement of warning labels -- One label…
  39. 59-14-505 · Separate offenses -- Evidence of intended sale of products
  40. 59-14-506 · Contraband goods
Full table of contents →