Okla. Stat. tit. 68, § 68-413: Right to carry untaxed products – Sale of products by

carrier - Statement of consignment - Violations.

The right of a carrier in this state to carry untaxed tobacco

products shall not be affected hereby; provided, that carriers

delivering untaxed tobacco products to any person in this state

other than an Oklahoma-licensed wholesaler for the purpose of

selling or consuming untaxed tobacco products in this state in

violation of this article shall be subject to seizure of the

shipments and forfeiture of the inventory pursuant to the provisions

of Section 417 of this title. Provided further, that should any

such carrier sell any tobacco products in this state, such sale

shall be subject to the tax and other provisions of this article and

to the rules of the Tax Commission. The carrier transporting

tobacco products to a point within this state, or a bonded

warehouseman or bailee having in its possession tobacco products,

shall transmit to the Tax Commission a statement of such consignment

of tobacco products, showing the date, point of origin, point of

delivery and to whom delivered. All carriers or bailees or

warehousemen shall permit an examination by the Tax Commission, or

its agents or legally authorized representatives, of their records

relating to the shipment or receipt of tobacco products. Any person

who fails or refuses to transmit to the Tax Commission the aforesaid

statement, or who refuses to permit the examination of his or her

records by the Tax Commission or its legally authorized agents or

representatives, shall be guilty of a misdemeanor and shall be

subject to an administrative fine of not to exceed Two Thousand

Dollars ($2,000.00) and not less than One Thousand Dollars

($1,000.00) 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.