59-14-407. Reporting of manufacturer name.
(1) As used in this section: "Cigarette" has the same meaning as defined in Section. 59-22-202 "Tobacco product manufacturer" has the same meaning as defined in Section. 59-22-202
(2) Any manufacturer, distributor, wholesaler, or retail dealer who under Sectionaffixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Sectionshall report quarterly to the commission: 59-14-205 59-22-203 the quantity of cigarettes in the package or container; and the name of the manufacturer of the cigarettes.
(3) Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied under, on a tobacco product defined as a cigarette under Sectionand manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Sectionshall report quarterly to the commission: Part 3, Tobacco Products 59-22-202 59-22-203 the quantity of cigarettes upon which the tax is levied; and the name of the manufacturer of each cigarette.
(4) The reports under Subsectionsandshall be made no later than quarterly on or before the last day of the month following each calendar quarterly period pursuant to rules established by the commission in accordance with. (2) (3) Title 63G, Chapter 3, Utah Administrative Rulemaking Act
(5) A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report: is guilty of a class B misdemeanor; and is subject to: revocation or suspension of a license under, and; and Part 2, Cigarettes Part 3, Tobacco Products a civil penalty, imposed by the commission, in an amount that does not exceed the greater of: 500% of the retail value of the cigarettes and tobacco products for which an accurate report was not filed; or $5,000.