59-14-803.5. Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.
(1) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nicotine product. The list shall be: published on the commission website; and updated by the commission at least once per quarter.
(2) A retailer may obtain an electronic cigarette product or a nicotine product only from a licensed distributor identified on the list described in Subsection (1).
(3) The commission may impose a penalty against a retailer that purchases an electronic cigarette product or a nicotine product from a person other than a licensed distributor. The penalty is in an amount equal to the tax that is due under Sectionon the electronic cigarette product or the nicotine product. 59-14-804