Brent Brown Dealerships v. Tax Commission, Motor Vehicle Enforcement Division

OPINION

McHUGH, Judge:

¶ 1 Brent Brown Dealerships (Brent Brown) seeks judicial review of a final decision of an Administrative Law Judge (ALJ) upholding a $135,000 fine levied by the Utah State Tax Commission (Commission) against Brent Brown for allowing unlicensed salespeople to sell ears. See Utah Code Ann. §§ 41-3-201(2), -210(6), -702(l)(c)(vii) (2005). We affirm.

BACKGROUND

¶ 2 The Motor Vehicle Enforcement Division (MVED) of the Commission received a tip from a former employee of Brent Brown that salespeople at Brent Brown were selling cars without first obtaining licenses. MVED began…