Section 59-14-803.5 - Publication of licensed distributors - Retailer transaction only with licensed 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.Added by Chapter 259, 2024 General Session ,§ 2, eff. 7/1/2024.