(1)
(a) As used in this section, "nitrous oxide" means:
(i) N2O, a colorless gas or liquid that is also referred to as dinitrogen monoxide, nitrogen oxide, or laughing gas; or
(ii) any substance containing nitrous oxide.
(b) Terms defined in Sections 76-1-101.5 and 76-9-1101 apply to this section.
(2) Except as provided in Subsection (4), an actor commits abuse of nitrous oxide if the actor:
(a) possesses nitrous oxide with the intent to breathe, inhale, or ingest the nitrous oxide for the purpose of:
(i) causing a condition of intoxication, elation, euphoria, dizziness, stupefaction, or dulling of the senses; or
(ii) in any manner changing, distorting, or disturbing the audio, visual, or mental processes;
(b) knowingly or intentionally is under the influence of nitrous oxide; or
(c) offers, sells, or provides nitrous oxide to another person, knowing that other person or a third party intends to possess or use the nitrous oxide in violation of Subsection (2)(a) or (b).
(3) A violation of Subsection (2) is a class A misdemeanor.
(4)
(a) Subsection (2)(b) does not apply to any person who is under the influence of nitrous oxide pursuant to an administration for the purpose of medical, surgical, or dental care by a person holding a license under state law that authorizes the administration of nitrous oxide.
(b) Subsection (2)(c) does not apply to any person who:
(i) administers nitrous oxide for the purpose of medical, surgical, or dental care; and
(ii) holds a license under state law that authorizes the administration of nitrous oxide.