Okla. Stat. tit. 68, § 68-317.1: Delivery sale to underage individual

A. No person shall make a delivery sale of cigarettes to any

individual who is under the legal minimum purchase age in this

state. Any person who violates the provisions of this section

shall, upon conviction, be guilty of a Class D3 felony offense and

shall be punished by imprisonment as provided for in subsections B

through F of Section 20P of Title 21 of the Oklahoma Statutes.

B. Each person taking a delivery sale order shall comply with:

1. The age verification requirements set forth in Section 7 of

this act;

2. The disclosure requirements set forth in Section 8 of this

act;

3. The shipping requirements set forth in Section 9 of this

act;

4. The registration and reporting requirements set forth in

Section 10 of this act;

5. The tax collection requirements set forth in Section 11 of

this act; and

6. All other laws of Oklahoma generally applicable to sales of

cigarettes that occur entirely within Oklahoma, including, but not

limited to, those laws imposing:

a. excise taxes,

b. sales taxes,

c. licensing and tax-stamping requirements, and

d. escrow or other payment obligations.