Okla. Stat. tit. 68, § 68-500.57: Sale or use of dyed diesel fuel for taxable purpose -

Evasion of tax or altering dye in diesel fuel - Joint and several

liability of certain entities, officers and employees.

A. No person shall sell or hold for sale dyed diesel fuel for

any use that the person knows or has reason to know is not a

nontaxable use of the diesel fuel.

B. No person shall use or hold for use any dyed diesel fuel for

a use other than a nontaxable use and the person knew or had reason

to know that the diesel fuel was so dyed.

C. No person shall willfully, with intent to evade tax, alter

or attempt to alter the strength or composition of any dye or marker

in any dyed diesel fuel.

D. Any business entity, each officer, employee, or agent of the

entity who willfully participates in any act in violation of this

section shall be jointly and severally liable with the entity for

the penalty which shall be the same as imposed pursuant to 26

U.S.C., Section 6714.