{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-418","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-418","heading":"Transportation or possession of products for which taxes","body":"have not been paid - Penalties.\n\nA. It shall be unlawful for any person to transport or possess\n\ntobacco products where the tax on such tobacco products has not been\n\npaid and exceeds the sum of One Hundred Dollars ($100.00).\n\nB. Except as otherwise provided in subsections C and D of this\n\nsection, any person found guilty of violating the provisions of\n\nSection 400 et seq. of this title shall be punished by an\n\nadministrative fine of not more than One Thousand Dollars\n\n($1,000.00) for a first offense or not more than Four Thousand\n\nDollars ($4,000.00) for a second or subsequent offense. Provided,\n\nany person in possession of more than one thousand small or large\n\ncigars or two hundred sixteen (216) ounces of smokeless tobacco or\n\nsmoking tobacco in packages or containers for which the tax required\n\nby law has not been paid shall be punished by administrative fines\n\nin the manner and amounts provided in subsection D of this section.\n\nC. Any retailer violating the provisions of Section 403.2 of\n\nthis title shall:\n\n1. For a first offense, be punished by an administrative fine\n\nof not more than Two Thousand Dollars ($2,000.00);\n\n2. For a second offense, be punished by an administrative fine\n\nof not more than Ten Thousand Dollars ($10,000.00); and\n\n3. For a third or subsequent offense, be punished by an\n\nadministrative fine of not more than Twenty Thousand Dollars\n\n($20,000.00).\n\nD. Any wholesaler violating the provisions of Section 403.2 of\n\nthis title shall:\n\n1. For a first offense, be punished by an administrative fine\n\nof not more than Ten Thousand Dollars ($10,000.00); 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\nE. The Oklahoma Tax Commission shall immediately revoke the\n\nlicense of a person punished for a violation pursuant to the\n\nprovisions of paragraph 3 of subsection C of this section or a\n\nperson punished for a violation pursuant to the provisions of\n\nsubsection D of this section. A person whose license is so revoked\n\nshall not be eligible to receive another license pursuant to the\n\nprovisions of Section 301 et seq. of this title for a period of ten\n\n(10) years.\n\nF. Fines collected pursuant to the provisions of subsections B,\n\nC and D of this section shall be deposited in the Tobacco Products\n\nTax Enforcement Unit Revolving Fund created in Section 7 of Enrolled\n\nHouse Bill No. 2292 of the 1st Session of the 58th Oklahoma\n\nLegislature.","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":"98a55bb4dc14f8eb224349eda061540d646ee46864c8b59192bf27a2f5f3b3fe","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-417","next":"us-ok/okla.-stat.-tit.-68-68-419"},"notice":"GroundRules: Original legal text. Not legal advice."}