Okla. Stat. tit. 68, § 68-1396: Penalties - Class actions by purchasers

A. The Commission shall assess a penalty in the amount of

Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of

total sales in Oklahoma during the previous twelve (12) months,

whichever is less, against a marketplace facilitator or a referrer

that makes an election under subsection A of Section 1392 of this

title to comply with the notice and reporting requirements, or is

deemed to have made such election under subsection F of Section 1392

of this title, and fails to comply with the requirements under

Section 1394 or 1395 of this title. The penalty shall be assessed

separately for each violation but may only be assessed once in a

calendar year.

B. A marketplace facilitator or a referrer that makes an

election under subsection A of Section 1392 of this title to collect

and remit the tax imposed under Section 1354 or 1402 of this title

shall be subject to all of the provisions of this title with respect

to the collection and remittance of such tax and shall be subject to

all of the penalties and interest levied under this title for

failing to comply with the provisions of Sections 1391 through 1397

of this title except as provided in this section.

C. For a period of five (5) years after April 10, 2018, the Tax

Commission may abate or reduce any penalty or interest imposed under

subsection B of this section due to hardship or for good cause

shown.

D. A marketplace facilitator or a referrer is relieved of

liability under subsection B of this section if the marketplace

facilitator or the referrer can show to the satisfaction of the

Commission that the failure to collect the correct amount of tax was

due to incorrect information given to the marketplace facilitator or

the referrer by a marketplace seller or remote seller.

E. A class action may not be brought against a marketplace

facilitator or a referrer on behalf of purchasers arising from or in

any way related to an overpayment of sales or use tax collected by

the marketplace facilitator or the referrer, regardless of whether

such action is characterized as a tax refund claim. Nothing in this

subsection shall affect a purchaser's right to seek a refund from

the Commission under other provisions of this title.