A. In the event the tax imposed by Section 400 et seq. of Title 68 of the Oklahoma Statutes is not otherwise paid by the wholesaler as provided in Section 3 of this act,¹ the tax shall be collected as a backup tax upon the first receipt of tobacco products by any retailer or end user when received from a source outside of the state or upon the first sale or use when the product is manufactured in this state. Such tax is imposed upon, and shall be the liability of, any such retailer or consumer who first received the tobacco products in the state.

B. The ultimate vendor of tobacco products shall be jointly and severally liable for the backup tax levied by subsection A of this section if the ultimate vendor knows or has reason to know that the tobacco products tax imposed by Section 400 et seq. of Title 68 of the Oklahoma Statutes has not been paid.

C. The payment of the tax as provided in this section shall not absolve any person from payment of fines assessed under this article.