distributor -- Penalty. (1) (a) 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. (b) The list shall be: (i) published on the commission website; and (ii) 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) (a) 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. (b) The penalty is in an amount equal to the tax that is due under Section 59-14-804 on the electronic cigarette product or the nicotine product.
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