Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-505
Separate offenses -- Evidence of intended sale of products
Official textle.utah.gov
Each article, package, or container not having a warning label affixed, as required by Section 59-14-501, is considered a separate offense. The presence of any article, package, or container of smokeless tobacco products in the place of business of any person required by this chapter to affix warning labels is prima facie evidence that those articles, packages, or containers are intended for sale and are subject to this part.
Source: view the official text
In this chapter (40 sections)
- 59-14-213 · Contraband goods
- 59-14-214 · Nonparticipating manufacturer equity assessment
- 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
- 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
- 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
- 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
- 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
- 59-14-305 · Credit or refund for cigarette rolling machine operator
- 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
- 59-14-402 · Reports of imports and exports of taxable cigarettes and…
- 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
- 59-14-404 · Administration of chapter by commission
- 59-14-406 · Assistance for commission
- 59-14-407 · Reporting of manufacturer name
- 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
- 59-14-410 · Action for collection of tax -- Action for refund or credit…
- 59-14-501 · Warning labels required
- 59-14-502 · Requirements for placement of warning labels
- 59-14-503 · Authority of commission
- 59-14-504 · Responsibility for placement of warning labels -- One label…
- 59-14-505 · Separate offenses -- Evidence of intended sale of products
- 59-14-506 · Contraband goods
- 59-14-507 · Penalty for violation
- 59-14-508 · Federal laws to supersede these requirements
- 59-14-509 · Restrictions on mail order or Internet sales
- 59-14-601 · Definitions
- 59-14-602 · Certifications -- Directories -- Tax stamps
- 59-14-603 · Directory of cigarettes approved for stamping and sale
- 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…
- 59-14-605 · Appointment of agent for service of process
- 59-14-606 · Reporting by stamping agents
- 59-14-607 · Administrative rulemaking authority
- 59-14-608 · License revocation and penalties
- 59-14-609 · Effective dates for reporting -- Disgorgement of profits --…
- 59-14-610 · Creation of Tobacco Control Restricted Account
- 59-14-611 · Severability clause
- 59-14-702 · Definitions
- 59-14-703 · Certification of cigarette rolling machine operators --…
- 59-14-704 · Cigarette rolling machine operator quarterly report to…
- 59-14-705 · Cigarette rolling machine operator shall maintain a secure…