Okla. Stat. tit. 68, § 68-500.54: Certain statements on shipping papers prohibited

A. No terminal operator shall imprint, and no supplier shall

knowingly permit a terminal operator to imprint on behalf of the

supplier, any statement on a shipping paper relating to motor fuel

to be delivered to this state or to a state having substantially the

same shipping paper legending requirements with respect to:

1. Any responsibility of the supplier or liability for payment

of the tax imposed by this act; or

2. The tax-paid or tax-collected status of any motor fuel

unless the supplier or representative of the supplier shall have

first provided the terminal operator with a representation or

direction to make the statement on behalf of the supplier.

B. Any terminal operator who shall knowingly imprint any

statement in violation of this section shall be jointly and

severally liable for all the taxes levied by this act which are not

collected by this state as a result of such actions.

C. Any supplier who knowingly violates this section shall be

jointly and severally liable with the terminal operator.