# Utah Code § 58-37c-107: Reporting and recordkeeping -- Penalty > Utah · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_107 ## Section - **Citation:** Utah Code § 58-37c-107 - **Heading:** Reporting and recordkeeping -- Penalty - **Jurisdiction:** Utah - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Utah Code / Title 58 / Chapter 58-37c / § 58-37c-107 ## Text (1) Any person who engages in a regulated transaction, unless excepted under the provisions of Subsections 58-37c-105(3) and (4), shall submit a report with respect to such transaction and shall maintain records of inventories in accordance with rules adopted by the division. (2) The division shall provide reporting forms upon which regulated transactions shall be reported. (3) The division shall furnish copies of reports of transactions under this section to appropriate law enforcement agencies. (4) The division shall adopt rules regulating: (a) records that shall be maintained and reports that shall be submitted by regulated distributors and regulated purchasers with respect to listed controlled substance precursors obtained, distributed, and held in inventory; (b) records that shall be maintained and reports that shall be submitted by regulated distributors and regulated purchasers with respect to extraordinary or unusual regulated transactions and a requirement that in such cases the report must be received at least three working days before transfer of the listed controlled substance precursor; (c) identification that must be presented by a purchaser of any listed controlled substance precursor before the sale or transfer can be completed and recordkeeping requirements related to such identification presented; (d) filing by each licensee the identification of all locations where any listed controlled substance precursor is held in inventory or stored and amending such filing when any change in location is made; (e) reports and actions that must be taken by a regulated distributor or regulated purchaser in the event of any theft, loss, or shortage of a listed controlled substance precursor; (f) reports and actions that must be taken by a regulated distributor relating to a regulated transaction with an out-of-state purchaser; (g) reports and actions that must be taken by a regulated purchaser relating to a regulated transaction with an out-of-state distributor; and (h) regulated transactions to the extent such regulation is reasonable and necessary to protect the public health, safety, or welfare. (5) A person who engages in a regulated transaction may not accept a driving privilege card issued in accordance with Section 53-3-207 as proof of identification as required under Subsection (4)(c). (6) Any person who is a regulated distributor or a regulated purchaser who acts in violation of the provisions of this section, in addition to any criminal penalties, shall be subject to a civil penalty of not more than $25,000 for each offense. ## Nearby sections - [Utah Code § 58-37c-101 § 58-37c-101. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_101.md) - [Utah Code § 58-37c-102 § 58-37c-102. Responsibility of Department of Commerce -- Delegation to the Division of Professional Licensing -- Rulemaking authority of the division.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_102.md) - [Utah Code § 58-37c-103 § 58-37c-103. Division duties.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_103.md) - [Utah Code § 58-37c-104 § 58-37c-104. Controlled substance precursor license.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_104.md) - [Utah Code § 58-37c-105 § 58-37c-105. License -- Exceptions from licensure or regulation.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_105.md) - [Utah Code § 58-37c-106 § 58-37c-106. Term of license -- Expiration -- Renewal.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_106.md) - [Utah Code § 58-37c-107 § 58-37c-107. Reporting and recordkeeping -- Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_107.md) - [Utah Code § 58-37c-108 § 58-37c-108. Grounds for denial of license -- Disciplinary proceedings.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_108.md) - [Utah Code § 58-37c-109 § 58-37c-109. License does not authorize possession of controlled substances.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_109.md) - [Utah Code § 58-37c-110 § 58-37c-110. Emergency listing provision.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_110.md) - [Utah Code § 58-37c-111 § 58-37c-111. Civil forfeiture.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_111.md) - [Utah Code § 58-37c-112 § 58-37c-112. Inspection authority.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_112.md) - [Utah Code § 58-37c-113 § 58-37c-113. Department of Public Safety enforcement authority.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_113.md) - [Utah Code § 58-37c-114 § 58-37c-114. Penalty for unlawful conduct.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_114.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T58_S58_37c_107. Check the current official text before relying on it. Not legal advice.