Okla. Stat. tit. 68, § 68-400.3: Retailer or consumer backup tax – Vendor liability

A. In the event the tax imposed by Section 400 et seq. of Title

68 of the Oklahoma Statutes is not otherwise paid by the wholesaler

as provided in Section 3 of this act, the tax shall be collected as

a backup tax upon the first receipt of tobacco products by any

retailer or end user when received from a source outside of the

state or upon the first sale or use when the product is manufactured

in this state. Such tax is imposed upon, and shall be the liability

of, any such retailer or consumer who first received the tobacco

products in the state.

B. The ultimate vendor of tobacco products shall be jointly and

severally liable for the backup tax levied by subsection A of this

section if the ultimate vendor knows or has reason to know that the

tobacco products tax imposed by Section 400 et seq. of Title 68 of

the Oklahoma Statutes has not been paid.

C. The payment of the tax as provided in this section shall not

absolve any person from payment of fines assessed under this

article.