§ 500.48. Sale or delivery of motor fuel without payment of taxes prohibited--Exceptions--Penal...
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 500.48
§ 500.48. Sale or delivery of motor fuel without payment of taxes prohibited--Exceptions--Penalties
A. Except as expressly provided in subsection B of this section, no person shall sell, use, deliver, or store in this state, or import for sale, use, delivery or storage in this state, motor fuel as to which the tax imposed by Section 4 of this act1 has not been previously paid to or accrued by either a licensed supplier, or permissive supplier, at the time of removal from a terminal, or a licensed importer provided all the conditions of Section 50 of this act2 applicable to lawful import by the importer shall have been met.
C. A person who violates this section shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than One Thousand Dollars ($1,000.00), or be sentenced to a term of not more than one (1) year in the county jail, or shall be punishable by both such fine and imprisonment and shall be subject to the provisions of Section 59 of this act.6
Credits
Laws 1996, c. 345, § 48, eff. Oct. 1, 1996.
Footnotes
Title 68, § 500.4.
Title 68, § 500.50.
Title 68, § 500.10.
Title 68, § 500.45.
Title 68, § 500.49.
Title 68, § 500.59.
68 Okl. St. Ann. § 500.48, OK ST T. 68 § 500.48
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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