-- Penalty -- Overpayment. (1) (a) A remote seller that collects the tax imposed on a cigar or pipe tobacco under this part shall remit to the commission, in an electronic format the commission approves: (i) the tax the remote seller collected in the previous calendar quarter; and (ii) the quarterly tax return. (b) The remote seller shall file the return and remit the taxes collected on or before the last day of April, July, October, and January. (2) (a) A remote seller shall provide the consumer with an itemized invoice showing: (i) the remote seller's name and address; (ii) the name and delivery address of the consumer; (iii) the date of sale; (iv) the final cost and quantity for each item; (v) a statement of the tax collected under this part; (vi) the itemized sales and use tax, if applicable; and (vii) shipping charges, if stated separately. (b) The remote seller shall retain a copy of each invoice and make the invoice available for inspection at the request of the commission or the commission's agent for a period of three years following the remote retail sale of a cigar or pipe tobacco. (c) The remote seller shall retain purchasing records to verify the actual cost or actual cost list value for each item by stock-keeping unit. (3) (a) A consumer that purchases an untaxed cigar or pipe tobacco for use or other consumption shall: (i) file with the commission, on a form the commission approves, a statement showing the quantity and description of the item subject to tax under this part; and (ii) pay the tax imposed by this part on the item. (b) The consumer shall file the statement described in Subsection (3)(a) and pay the tax due on or before the last day of the month immediately following the month during which the consumer purchased an untaxed cigar or pipe tobacco. (c) A consumer shall maintain records necessary to determine the amount of tax the consumer is liable to pay under this part for a period of three years after the day on which the consumer filed the statement required by this section. (4) A nonresident who imports an untaxed cigar or pipe tobacco into the state does not need to file the statement described in Subsection (3) or pay the tax if the item is for the nonresident's own use or consumption while in this state. (5) In addition to the tax required by this part, a person shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner provided in Section 59-1-402, for a period of four years after the day on which the tax is due if a person subject to this section fails to: (a) pay the tax required by this part; (b) pay the tax on time; or (c) file a return required by this part. (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the manner provided in Section 59-1-402.
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