{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-360.7","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-360.7","heading":"Violations - Revocation or suspension of license - Civil","body":"penalties - Contraband - Seizure and forfeiture - Injunction.\n\nA. In addition to or in lieu of any other civil or criminal\n\nremedy provided by law, upon a determination that a stamping agent\n\nhas violated Section 360.6 of this title or any rule promulgated\n\npursuant to the Master Settlement Agreement Complementary Act, the\n\nOklahoma Tax Commission may revoke or suspend the license of the\n\nstamping agent. Each stamp affixed and each sale or offer to sell\n\ncigarettes in violation of the Master Settlement Agreement\n\nComplementary Act shall constitute a separate violation. For each\n\nviolation, the Oklahoma Tax Commission may also impose a civil\n\npenalty in an amount not to exceed the greater of five hundred\n\npercent (500%) of the retail value of the cigarettes or Five\n\nThousand Dollars ($5,000.00) upon a determination of violation of\n\nthe Master Settlement Agreement Complementary Act or any rules\n\npromulgated pursuant thereto.\n\nB. Any cigarettes that have been sold, offered for sale, or\n\npossessed for sale in this state or imported for personal\n\nconsumption in this state, in violation of the Master Settlement\n\nAgreement Complementary Act, shall be deemed contraband pursuant to\n\nthe Master Settlement Agreement Complementary Act. Those cigarettes\n\nshall be subject to seizure and forfeiture as provided by this\n\nsection and all cigarettes so seized and forfeited shall be\n\ndestroyed as provided by this section and not resold.\n\nC. 1. Cigarettes or tobacco product distributors and\n\nwholesalers licensed by the Oklahoma Tax Commission, pursuant to\n\nSection 304 or 415 of this title, who also distribute cigarettes in\n\na state bordering Oklahoma may store in their Oklahoma warehouse\n\ncigarettes made contraband under this section if, and only if, they\n\nhave the tax stamp of another state affixed to each package of\n\ncigarettes.\n\n2. Cigarettes or roll-your-own tobacco products made contraband\n\npursuant to this section, without being subject to seizure or\n\nforfeiture, may be transported in, into, or through the state\n\neither:\n\na. on a commercial carrier with a proper bill of lading\n\nwith an out-of-state destination,\n\nb. when the tax stamp of another state is affixed to each\n\npack of cigarettes or tobacco product transported, or\n\nc. on a commercial carrier with a proper bill of lading\n\nto a tobacco product distributor or wholesaler\n\nlicensed by the Oklahoma Tax Commission, pursuant to\n\nSection 304 or 415 of this title, who also distributes\n\ncigarettes in a state bordering Oklahoma if, and only\n\nif, the packing slip accompanying the shipment\n\nindicates the shipment is for sale in another state\n\nand indicates which state, and the invoice for the\n\nshipment also indicates the shipment is for sale in a\n\nstate other than Oklahoma and identifies the state in\n\nwhich the shipment is to be sold. The time of\n\ndelivery of the shipments shall be indicated on the\n\nbill of lading of the common carrier when delivery is\n\ncompleted. The receiving Oklahoma distributor or\n\nwholesaler must, within twenty-four (24) hours of\n\nreceiving the delivery, affix or cause to be affixed\n\nto each package of cigarettes the stamp of the state\n\nin which they are to be sold.\n\n3. All such cigarettes and tobacco products so seized shall\n\nfirst be listed and appraised by the officer making such seizure and\n\nturned over to the Tax Commission and a receipt therefor taken. The\n\nperson making such seizure shall immediately make and file a written\n\nreport thereof, showing the name of the person making such seizure,\n\nthe place where and the person from whom such property was seized,\n\nand an inventory and appraisement thereof, at the usual and ordinary\n\nretail price of such articles received, to the Tax Commission, and\n\nthe Attorney General, in the case of cigarettes stamped, sold,\n\noffered for sale, or imported into this state in violation of the\n\nprovisions of Section 305.1 of this title and tobacco made\nre,\n\nthe place where and the person from whom such property was seized,\n\nand an inventory and appraisement thereof, at the usual and ordinary\n\nretail price of such articles received, to the Tax Commission, and\n\nthe Attorney General, in the case of cigarettes stamped, sold,\n\noffered for sale, or imported into this state in violation of the\n\nprovisions of Section 305.1 of this title and tobacco made\n\ncontraband by this section. Within sixty (60) days of seizure, the\n\nperson from whom the property was seized may file a request for\n\nhearing with the Tax Commission or the Attorney General to show why\n\nthe seized property should not be forfeited and destroyed. If a\n\nhearing is requested, the owner of the cigarettes and tobacco\n\nproducts shall be given at least ten (10) days' notice of the\n\nhearing. If no request for hearing is filed within the time\n\nprovided, the property seized will be forfeited and destroyed.\n\n4. Any and all vehicles and property so seized shall be listed\n\nand appraised by the officer making the seizure and turned over to\n\nthe county sheriff of the county in which the seizure is made and a\n\nreceipt therefor taken. The person making the seizure shall\n\nimmediately make a written report of the seizure, showing the name\n\nof the person making the seizure, the location of the seizure, the\n\nperson from whom the property was seized, and an inventory and\n\nappraisement of the property at the usual and ordinary retail price\n\nof the articles received. The report shall be filed with the\n\nOklahoma Tax Commission and the Attorney General. The district\n\nattorney of the county in which the seizures are made, at the\n\nrequest of the Oklahoma Tax Commission or Attorney General, shall\n\nfile in the district court forfeiture proceedings in the name of the\n\nState of Oklahoma, as plaintiff, and in the name of the owner or\n\nperson in possession, as defendant, if known, and if unknown or not\n\nsusceptible to the jurisdiction of the court, in the name of the\n\nproperty seized. The clerk of the court shall issue a summons to\n\nthe owner or person in whose possession the property was found\n\ndirecting the owner or person to answer within ten (10) days. At\n\nthe forfeiture proceeding, if a distributor or wholesaler\n\ndemonstrates through clear and convincing evidence that the\n\npossession of contraband by the distributor or wholesaler was\n\naccidental, the vehicle in which the contraband was being\n\ntransported shall not be forfeited. In no case, however, shall\n\npossession of more than twenty (20) cartons of contraband product be\n\nconsidered by the courts as being possessed accidentally. If the\n\nproperty is declared forfeited and ordered sold, notice of the sale\n\nshall be posted not less than ten (10) days before the date of sale\n\nin five public places in the county in which the seizures are made.\n\nProceeds of the sale shall be deposited with the clerk of the court,\n\nwho shall, after deducting costs including the costs of prosecution,\n\nstorage, and sale, pay the balance to the Oklahoma Tax Commission\n\nfor deposit in the Tobacco Settlement Endowment Trust Fund.\n\nD. The Attorney General may seek an injunction to restrain a\n\nthreatened or actual violation of the Master Settlement Agreement\n\nComplementary Act by a stamping agent and to compel the stamping\n\nagent to comply with those provisions. In any action brought\n\npursuant to this section, the state shall be entitled to recover the\n\ncosts of investigation, costs of the action, and reasonable attorney\n\nfees.\n\nE. 1. It shall be unlawful for a person to:\n\na. sell or distribute cigarettes, or\n\nb. acquire, hold, own, possess, transport, import, or\n\ncause to be imported cigarettes that the person knows\n\nor should know are intended for distribution or sale\n\nin the state in violation of the Master Settlement\n\nAgreement Complementary Act. A violation of the act\n\nshall be a misdemeanor.\n\n2. A person who violates subsection C of Section 360.4 of this\nto:\n\na. sell or distribute cigarettes, or\n\nb. acquire, hold, own, possess, transport, import, or\n\ncause to be imported cigarettes that the person knows\n\nor should know are intended for distribution or sale\n\nin the state in violation of the Master Settlement\n\nAgreement Complementary Act. A violation of the act\n\nshall be a misdemeanor.\n\n2. A person who violates subsection C of Section 360.4 of this\n\ntitle engages in an unfair and deceptive trade practice in violation\n\nof the provisions of the Oklahoma Consumer Protection Act.","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":"a8ad5959fb96d0a3cc3975d9c6837a63ed57786b8ff769552e775c077c53824e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-360.6","next":"us-ok/okla.-stat.-tit.-68-68-360.8"},"notice":"GroundRules: Original legal text. Not legal advice."}