Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-811 — Reports of illegal product
If the commission suspects that an electronic cigarette product or a nicotine product is being sold in the state in violation of a law other than a law described in this part, the commission shall report the name of the seller, the type of product, and the county where the product was sold:
(1) to the local health department for the county where the sale occurs;
(2) the Department of Health and Human Services; and
(3) the Department of Public Safety.
Source: official text