Okla. Stat. tit. 68, § 68-500.51: Export of motor fuel without license prohibited -

Exemption - Penalties.

A. No person shall export motor fuel from this state unless

that person has obtained an exporter's license or a supplier's

license and can demonstrate proof of export in the form of a

destination state bill of lading.

B. A consumer which exports fuel in a vehicle fuel supply tank

incident to interstate transportation shall be exempt from this

section.

C. Any person who knowingly violates or knowingly aids and

abets another to violate this provision with the intent to evade the

tax levied by this act shall be guilty of a misdemeanor and shall,

upon conviction, be fined not more than One Thousand Dollars

($1,000.00), or be sentenced to a term of not more than one (1) year

in the county jail, or shall be punishable by both such fine and

imprisonment.