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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-507

Penalty for violation

Official textle.utah.gov

A violation of any of the following sections is a class B misdemeanor:

# (1)

Section 59-14-501, Warning labels required;

# (2)

Section 59-14-502, Requirements for placement of warning labels;

# (3)

Section 59-14-504, Responsibility for placement of warning labels; or

# (4)

Section 59-14-509, Restrictions on mail order or Internet sales.

Last amended: Amended by Chapter 173, 2025 General Session

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In this chapter (40 sections)
  1. 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
  2. 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
  3. 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
  4. 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
  5. 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
  6. 59-14-305 · Credit or refund for cigarette rolling machine operator
  7. 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
  8. 59-14-402 · Reports of imports and exports of taxable cigarettes and…
  9. 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
  10. 59-14-404 · Administration of chapter by commission
  11. 59-14-406 · Assistance for commission
  12. 59-14-407 · Reporting of manufacturer name
  13. 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
  14. 59-14-410 · Action for collection of tax -- Action for refund or credit…
  15. 59-14-501 · Warning labels required
  16. 59-14-502 · Requirements for placement of warning labels
  17. 59-14-503 · Authority of commission
  18. 59-14-504 · Responsibility for placement of warning labels -- One label…
  19. 59-14-505 · Separate offenses -- Evidence of intended sale of products
  20. 59-14-506 · Contraband goods
  21. 59-14-507 · Penalty for violation
  22. 59-14-508 · Federal laws to supersede these requirements
  23. 59-14-509 · Restrictions on mail order or Internet sales
  24. 59-14-601 · Definitions
  25. 59-14-602 · Certifications -- Directories -- Tax stamps
  26. 59-14-603 · Directory of cigarettes approved for stamping and sale
  27. 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…
  28. 59-14-605 · Appointment of agent for service of process
  29. 59-14-606 · Reporting by stamping agents
  30. 59-14-607 · Administrative rulemaking authority
  31. 59-14-608 · License revocation and penalties
  32. 59-14-609 · Effective dates for reporting -- Disgorgement of profits --…
  33. 59-14-610 · Creation of Tobacco Control Restricted Account
  34. 59-14-611 · Severability clause
  35. 59-14-702 · Definitions
  36. 59-14-703 · Certification of cigarette rolling machine operators --…
  37. 59-14-704 · Cigarette rolling machine operator quarterly report to…
  38. 59-14-705 · Cigarette rolling machine operator shall maintain a secure…
  39. 59-14-706 · Revocation of certification -- Denial of certification or…
  40. 59-14-707 · Commission rulemaking authority
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