Okla. Stat. tit. 68, § 68-412: Untaxed merchandise - Surety or bond - Tax

A. Every wholesaler who purchases or allows to come into his or

her possession any untaxed merchandise coming under the scope of

this article shall file with the Oklahoma Tax Commission a surety or

collateral or cash bond in the amount of Twenty-five Thousand

Dollars ($25,000.00), payable to the State of Oklahoma and

conditioned upon compliance with the provisions of this article and

the rules of the Tax Commission.

B. Any consumer who purchases or brings into this state untaxed

tobacco products whereon the tax would be more than twenty-five

cents ($0.25) is subject to the tax thereon. Upon failure to pay

the tax levied in this article, the consumer shall be subject to a

fine of not more than Five Hundred Dollars ($500.00) or not less

than Twenty-five Dollars ($25.00) to be deposited in the Tobacco

Products Tax Enforcement Unit Revolving Fund created in Section 7 of

Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma

Legislature. Provided, any person in possession of more than one

thousand small or large cigars or two hundred sixteen (216) ounces

of smokeless or smoking tobacco in packages or containers for which

the tax required by law has not been paid shall be punished by

administrative fines in the manner and amounts provided in

subsection D of Section 418 of this title.