{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-400.5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-400.5","heading":"Retailer purchases from licensed wholesaler required","body":"A. Retailers shall only purchase tobacco products from an\n\nOklahoma-licensed tobacco wholesaler evidenced by a current listing\n\nprovided by the Oklahoma Tax Commission. All purchase invoices\n\nshall contain the license number of the wholesaler and shall be made\n\navailable for inspection by the Tax Commission. Any purchases of\n\ntobacco products from a person who is not holding a current Oklahoma\n\nwholesale tobacco license shall be punishable by a fine of the\n\ngreater of One Thousand Dollars ($1,000.00) or five times the unpaid\n\ntax on such products. The fine shall be in addition to payment of\n\nany unpaid tobacco products tax and the forfeiture of any tobacco\n\nproducts to the State of Oklahoma as provided by Section 414 of this\n\ntitle. A second or subsequent offense shall be punishable by\n\nrevocation of the license. If the retailer fails to pay a fine\n\nwithin thirty (30) days, the retailer's license shall be suspended\n\nuntil the fine is paid in full.\n\nB. The Oklahoma Tax Commission shall make available for all\n\nlicensed retailers a list of currently licensed wholesalers at least\n\nmonthly or through the use of a website maintained by or on behalf\n\nof the Oklahoma Tax Commission with updates made as often as\n\npractical but no less than every thirty (30) days.\n\nC. Fines collected pursuant to the provisions of subsection A\n\nof this section shall be deposited in the Tobacco Products Tax\n\nEnforcement Unit Revolving Fund created in Section 400.6 of this\n\ntitle.","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":"420c80d90d9ddf292d7b0019680f3bae62b3b682aba44f1adfc4bf983be91013","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-400.4","next":"us-ok/okla.-stat.-tit.-68-68-400.6"},"notice":"GroundRules: Original legal text. Not legal advice."}