Okla. Stat. tit. 68, § 68-1356.2: Sales tax exemption - Unlawful use - Penalties

A. No person shall claim a sales tax exemption granted an

organization pursuant to Section 1356 or 1357 of Title 68 of the

Oklahoma Statutes in order to make a purchase exempt from sales tax

for his or her personal use.

B. Any person who knowingly makes a purchase in violation of

subsection A of this section shall be guilty of a misdemeanor and

upon conviction thereof shall be fined an amount equal to double the

amount of sales tax involved, or incarcerated for not more than

sixty (60) days, or both.

C. In addition to the penalty provided in subsection B of this

section, any person violating subsection A of this section shall be

subject to an administrative fine of not more than Five Hundred

Dollars ($500.00). Administrative fines collected pursuant to the

provisions of this subsection shall be deposited to the General

Revenue Fund.