{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-412","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-412","heading":"Untaxed merchandise - Surety or bond - Tax","body":"A. Every wholesaler who purchases or allows to come into his or\n\nher possession any untaxed merchandise coming under the scope of\n\nthis article shall file with the Oklahoma Tax Commission a surety or\n\ncollateral or cash bond in the amount of Twenty-five Thousand\n\nDollars ($25,000.00), payable to the State of Oklahoma and\n\nconditioned upon compliance with the provisions of this article and\n\nthe rules of the Tax Commission.\n\nB. Any consumer who purchases or brings into this state untaxed\n\ntobacco products whereon the tax would be more than twenty-five\n\ncents ($0.25) is subject to the tax thereon. Upon failure to pay\n\nthe tax levied in this article, the consumer shall be subject to a\n\nfine of not more than Five Hundred Dollars ($500.00) or not less\n\nthan Twenty-five Dollars ($25.00) to be deposited in the Tobacco\n\nProducts Tax Enforcement Unit Revolving Fund created in Section 7 of\n\nEnrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma\n\nLegislature. Provided, any person in possession of more than one\n\nthousand small or large cigars or two hundred sixteen (216) ounces\n\nof smokeless or smoking tobacco in packages or containers for which\n\nthe tax required by law has not been paid shall be punished by\n\nadministrative fines in the manner and amounts provided in\n\nsubsection D of Section 418 of this title.","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":"a117fc9c8c57e9c9547105f28a801cf21124d4d531ee4c49534d29b1e0abe6fb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-4109","next":"us-ok/okla.-stat.-tit.-68-68-413"},"notice":"GroundRules: Original legal text. Not legal advice."}