{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-316","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-316","heading":"Offenses - Penalties","body":"A. Any person, other than a consumer, who shall:\n\n1. Sell, offer for sale or present as a prize or gift\n\ncigarettes without a stamp being then and there affixed to each\n\nindividual package;\n\n2. Sell cigarettes in quantities less than an individual\n\npackage;\n\n3. Knowingly cancel or mutilate any stamp affixed to any\n\nindividual package of cigarettes for the purpose of concealing any\n\nviolation of Section 301 et seq. of this title or with any other\n\nfraudulent intent;\n\n4. Use any artful device or deceptive practice to conceal any\n\nviolation of Section 301 et seq. of this title;\n\n5. Refuse to surrender to the Oklahoma Tax Commission upon\n\ndemand any cigarettes possessed in violation of any provision of\n\nSection 301 et seq. of this title; or\n\n6. Knowingly or intentionally make a first sale of cigarettes\n\nwithout a stamp being then and there affixed to each individual\n\npackage; shall be fined not more than Two Hundred Dollars ($200.00),\n\nwhere specific penalties are not otherwise provided.\n\nB. Any consumer, who shall:\n\n1. Sell, offer for sale or present as a prize or gift\n\ncigarettes without a stamp being then and there affixed to each\n\nindividual package;\n\n2. Knowingly consume, use or smoke any cigarettes upon which a\n\ntax is required to be paid without a stamp being affixed upon each\n\nindividual package;\n\n3. Knowingly cancel or mutilate any stamp affixed to any\n\nindividual package of cigarettes for the purpose of concealing any\n\nviolation of the Cigarette and Tobacco Products Tax Codes or with\n\nany other fraudulent intent;\n\n4. Use any artful device or deceptive practice to conceal any\n\nviolation of the Cigarette and Tobacco Products Tax Codes; or\n\n5. Refuse to surrender to the Tax Commission upon demand any\n\ncigarettes possessed in violation of any provision of Section 301 et\n\nseq. of this title,\n\nshall be fined not more than Two Hundred Dollars ($200.00), where\n\nspecific penalties are not otherwise provided.\n\nC. Any wholesaler, retailer or distributing agent who shall\n\nintentionally:\n\n1. Commit any of the acts specifically enumerated in subsection\n\nA of this section, where such acts are applicable to such person;\n\n2. Sell any cigarettes upon which tax is required to be paid by\n\nSection 301 et seq. of this title without at the time of making such\n\nsale having a valid license;\n\n3. Make a first sale of cigarettes without at the time of first\n\nsale having a license posted so as to be easily seen by the public;\n\nor\n\n4. Fail to deliver an invoice required by law to a purchaser of\n\ncigarettes;\n\nshall be punished by an administrative fine of not more than Ten\n\nThousand Dollars ($10,000.00) for the first offense, and not more\n\nthan Twenty-five Thousand Dollars ($25,000.00) for the second\n\noffense, where specific penalties are not otherwise provided.\n\nD. Any distributing agent who shall:\n\n1. Commit any of the acts specifically enumerated in\n\nsubsections A and B of this section where such provisions are\n\napplicable to such distributing agent; or\n\n2. Store any unstamped cigarettes in the state or deliver or\n\ndistribute any unstamped cigarettes within this state, without at\n\nthe time of storage or delivery having a valid license posted so as\n\nto be easily seen by the public;\n\nshall be punished by an administrative fine of not more than Ten\n\nThousand Dollars ($10,000.00) for the first offense, and not more\n\nthan Twenty-five Thousand Dollars ($25,000.00) for the second\n\noffense.\n\nE. Any retailer violating the provisions of Section 301 et seq.\n\nof this title may:\n\n1. For a first offense, be punished by an administrative fine\n\nof not more than One Hundred Dollars ($100.00);\n\n2. For a second offense, be punished by an administrative fine\n\nof not more than One Thousand Dollars ($1,000.00); and\n\n3. For a third or subsequent offense, be punished by an\n\nadministrative fine of not more than Five Thousand Dollars\n\n($5,000.00).\nction 301 et seq.\n\nof this title may:\n\n1. For a first offense, be punished by an administrative fine\n\nof not more than One Hundred Dollars ($100.00);\n\n2. For a second offense, be punished by an administrative fine\n\nof not more than One Thousand Dollars ($1,000.00); and\n\n3. For a third or subsequent offense, be punished by an\n\nadministrative fine of not more than Five Thousand Dollars\n\n($5,000.00).\n\nF. Any wholesaler violating the provisions of Section 305.1 of\n\nthis title shall:\n\n1. For a first offense, be punished by an administrative fine\n\nof not more than Five Thousand Dollars ($5,000.00); and\n\n2. For a second or subsequent offense, be punished by an\n\nadministrative fine of not more than Twenty Thousand Dollars\n\n($20,000.00).\n\nAdministrative fines collected pursuant to the provisions of\n\nthis subsection shall be deposited to the revolving fund created in\n\nSection 305.2 of this title.\n\nG. The Tax Commission shall immediately revoke the license of a\n\nperson punished for a violation pursuant to the provisions of\n\nparagraph 3 of subsection E of this section or a person punished for\n\na violation pursuant to the provisions of subsection F of this\n\nsection. A person whose license is so revoked shall not be eligible\n\nto receive another license pursuant to the provisions of Section 301\n\net seq. of this title for a period of ten (10) years.\n\nH. Whoever, with intent to defraud Oklahoma:\n\n1. Fails to keep or make any record, return, report, or\n\ninventory, or keeps or makes any false or fraudulent record, return,\n\nreport, or inventory, required by Section 301 et seq. of this title\n\nor rules promulgated thereunder;\n\n2. Refuses to pay any tax imposed by Section 301 et seq. of\n\nthis title, or attempts in any manner to evade or defeat the tax or\n\nthe payment thereof; or\n\n3. Fails to comply with any requirement of Section 301 et seq.\n\nof this title;\n\nshall, for each such offense, be punished with an administrative\n\nfine of not more than Ten Thousand Dollars ($10,000.00).\n\nI. Whoever knowingly omits, neglects, or refuses to comply with\n\nany duty imposed upon the person by Section 301 et seq. of this\n\ntitle, or to do, or cause to be done, any of the things required by\n\nSection 301 et seq. of this title, or does anything prohibited by\n\nSection 301 et seq. of this title, shall, in addition to any other\n\npenalty provided in Section 301 et seq. of this title, pay an\n\nadministrative fine of One Thousand Dollars ($1,000.00).\n\nJ. Whoever fails to pay any tax imposed by Section 301 et seq.\n\nof this title at the time prescribed by law or rules, shall, in\n\naddition to any other penalty provided in Section 301 et seq. of\n\nthis title, be liable to a penalty of five hundred percent (500%) of\n\nthe tax due but unpaid.\n\nK. 1. All cigarettes which are held for sale or distribution\n\nwithin the borders of Oklahoma, in violation of the requirements of\n\nSection 301 et seq. of this title, and the machinery used to\n\nmanufacture counterfeit cigarettes shall be forfeited to Oklahoma.\n\nAll cigarettes and machinery forfeited to Oklahoma under this\n\nparagraph shall be destroyed.\n\n2. All fixtures, equipment, and all other materials and\n\npersonal property on the premises of any distributor or retailer\n\nwho, with intent to defraud the state, fails to keep or make any\n\nrecord, return, report, or inventory; keeps or makes any false or\n\nfraudulent record, return, report, or inventory required by Section\n\n301 et seq. of this title; refuses to pay any tax imposed by Section\n\n301 et seq. of this title; or attempts in any manner to evade or\n\ndefeat the requirements of Section 301 et seq. of this title shall\n\nbe forfeited to Oklahoma.\n\nL. Notwithstanding any other provision of law, the sale or\n\npossession for sale of counterfeit cigarettes, or the sale or\n\npossession for sale of counterfeit cigarettes by a manufacturer,\n\ndistributor, or retailer shall result in the seizure of the product\nis title; or attempts in any manner to evade or\n\ndefeat the requirements of Section 301 et seq. of this title shall\n\nbe forfeited to Oklahoma.\n\nL. Notwithstanding any other provision of law, the sale or\n\npossession for sale of counterfeit cigarettes, or the sale or\n\npossession for sale of counterfeit cigarettes by a manufacturer,\n\ndistributor, or retailer shall result in the seizure of the product\n\nand related machinery by the Tax Commission or any law enforcement\n\nagency and shall be punishable as follows:\n\n1. A first violation with a total quantity of less than two\n\ncartons of cigarettes or the equivalent amount of other cigarettes\n\nshall be punishable by an administrative fine not to exceed Ten\n\nThousand Dollars ($10,000.00);\n\n2. A subsequent violation with a total quantity of less than\n\ntwo cartons of cigarettes, or the equivalent amount of other\n\ncigarettes shall be punishable by an administrative fine not to\n\nexceed Twenty-five Thousand Dollars ($25,000.00), and shall also\n\nresult in the revocation by the Tax Commission of the manufacturer,\n\nwholesaler, or retailer license;\n\n3. A first violation with a total quantity of more than two\n\ncartons of cigarettes, or the equivalent amount of other cigarettes,\n\nshall be punishable by an administrative fine not to exceed Twenty-\n\nfive Thousand Dollars ($25,000.00); and\n\n4. A subsequent violation with a quantity of two cartons of\n\ncigarettes or more, or the equivalent amount of other cigarettes\n\nshall be punishable by an administrative fine not to exceed Fifty\n\nThousand Dollars ($50,000.00), and shall also result in the\n\nrevocation by the Tax Commission of the manufacturer, wholesaler, or\n\nretailer license.\n\nFor the purposes of this section, “counterfeit cigarettes”\n\nincludes cigarettes that have false manufacturing labels or tobacco\n\nproduct packs without tax stamps or the applicable tax stamp or with\n\ncounterfeit tax stamps or a combination thereof. Any counterfeit\n\ncigarette seized by the Tax Commission shall be destroyed.\n\nM. The Tax Commission shall immediately revoke the license of a\n\nperson punished for a violation pursuant to the provisions of\n\nsubsection H of this section. A person whose license is so revoked\n\nshall not be eligible to receive another license for a period of\n\nfive (5) years.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"95fcd3b81f2f08e75b264e895b2965a3ef8fcc8b74b19ddc14cabad08dc9e4fc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3152","next":"us-ok/okla.-stat.-tit.-68-68-317"},"notice":"GroundRules: Original legal text. Not legal advice."}