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Utah to hold websites liable for users who mask their location with VPNs
(www.tomshardware.com)
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They're not intending to prove anything. The goal is to put the burden of risk on websites, to force them to just block VPNs completely. Even if it's unlikely that a VPN user will get unmasked as being underage, the risk of being liable if it does happen will (in theory) be too great for them to ignore.