(1) Except as provided under Subsection (2), any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes imported to the United States shall provide to the commission the following as they pertain to the imported cigarettes:

1. (a) a copy of the importer's federal import permit;
2. (b) the customs form showing the tax information required by federal law;

3. (c) a statement signed under penalty of perjury by the manufacturer or importer that the manufacturer or importer has complied with:

   1. (i) 15 U.S.C. 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information; and
   2. (ii) 15 U.S.C. 1335a of the Federal Cigarette Labeling and Advertising Act, regarding reporting of added ingredients;
4. (d) the name of the person from whom the person affixing the stamp received the cigarettes;
5. (e) the name of the person to whom the person affixing the stamp delivered the cigarettes, unless the person receiving the cigarettes was the ultimate consumer;
6. (f) the quantity of cigarettes in the package or container; and
7. (g) the brand and brand style of the cigarettes.

(4) A person who fails to comply with the reporting requirement or provides false or misleading information under Subsection (1):

1. (a) is guilty of a class B misdemeanor; and

2. (b) may be subject to:

   1. (i) revocation or suspension of a license issued under Section 59-14-202; and

   2. (ii) a civil penalty imposed by the commission in an amount not to exceed the greater of:

      1. (A) 500% of the retail value of the cigarettes for which a report was not properly made; or
      2. (B) $5,000.