GroundRules
Utah Code § 59-14-208: Rules for stamping and packaging procedures -- Penalty.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act
- Part 59-14-2 Cigarettes
(1) The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection.
(2) A person is guilty of a class B misdemeanor who:
(a) engages in or permits any practice which is prohibited by law and makes it difficult to enforce the provisions of this chapter by inspection;
(b) refuses to allow full inspection of his premises by any peace officer or of any agent of the commission upon demand; or
(c) hinders or in any way delays or prevents inspection when the demand is made.
Collected 2026-09-03T11:34:33Z. Source file · JSON