Utah Code § 59-14-209 — Penalty for willful violation -- Counterfeit cigarettes

(1)
A person is guilty of a third degree felony if the person:
(a)
knowingly, or with intent to defraud the state violates Subsection 59-14-211(4);
(b)
knowingly or willfully removes or otherwise prepares any adhesive stamp with the intent to use or cause to be used after it has already been used;
(c)
knowingly or willfully buys, sells, offers for sale, or gives away any washed or restored stamp to any person;
(d)
knowingly or willfully uses or has in his possession any washed or restored stamp that has been removed from the package or container to which it had been previously affixed;
(e)
reuses any stamp that has already been used to pay a tax provided in this chapter, in order to indicate that person's payment of any tax; or
(f)
buys, sells, or offers for sale or has in his possession any counterfeit stamp.
(2)
In addition to any other provision of law, the sale or possession for sale of counterfeit cigarettes, as they are defined in Section 59-14-102, by a manufacturer, importer, distributor, or retailer shall result:
(a)
in the seizure by the commission or law enforcement agency of the manufacturer's, importer's, distributor's, or retailer's:
(i)
counterfeit cigarettes; and
(ii)
any personal property used in direct connection with the sale or possession for sale of counterfeit cigarettes; and
(b)
the forfeiture of the seized assets to the state.