1. (1)

   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.

   2. (b) The list shall be:

      1. (i) published on the commission website; and
      2. (ii) updated by the commission at least once per quarter.
2. (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. (3)

   1. (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.
   2. (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.

Enacted by Chapter 259, 2024 General Session