Okla. Stat. tit. 68, § 68-400.5: Retailer purchases from licensed wholesaler required

A. Retailers shall only purchase tobacco products from an

Oklahoma-licensed tobacco wholesaler evidenced by a current listing

provided by the Oklahoma Tax Commission. All purchase invoices

shall contain the license number of the wholesaler and shall be made

available for inspection by the Tax Commission. Any purchases of

tobacco products from a person who is not holding a current Oklahoma

wholesale tobacco license shall be punishable by a fine of the

greater of One Thousand Dollars ($1,000.00) or five times the unpaid

tax on such products. The fine shall be in addition to payment of

any unpaid tobacco products tax and the forfeiture of any tobacco

products to the State of Oklahoma as provided by Section 414 of this

title. A second or subsequent offense shall be punishable by

revocation of the license. If the retailer fails to pay a fine

within thirty (30) days, the retailer's license shall be suspended

until the fine is paid in full.

B. The Oklahoma Tax Commission shall make available for all

licensed retailers a list of currently licensed wholesalers at least

monthly or through the use of a website maintained by or on behalf

of the Oklahoma Tax Commission with updates made as often as

practical but no less than every thirty (30) days.

C. Fines collected pursuant to the provisions of subsection A

of this section shall be deposited in the Tobacco Products Tax

Enforcement Unit Revolving Fund created in Section 400.6 of this

title.