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§ 418. Transportation or possession of products for which taxes have not been paid--Penalties

Oklahoma Statutes AnnotatedTitle 68. Revenue and TaxationEffective: July 1, 2021

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 4. Tobacco Products Tax (Refs & Annos)
Effective: July 1, 2021
68 Okl.St.Ann. § 418
§ 418. Transportation or possession of products for which taxes have not been paid--Penalties
Currentness
A. It shall be unlawful for any person to transport or possess tobacco products where the tax on such tobacco products has not been paid and exceeds the sum of One Hundred Dollars ($100.00).
B. Except as otherwise provided in subsections C and D of this section, any person found guilty of violating the provisions of Section 400 et seq. of this title shall be punished by an administrative fine of not more than One Thousand Dollars ($1,000.00) for a first offense or not more than Four Thousand Dollars ($4,000.00) for a second or subsequent offense. Provided, any person in possession of more than one thousand small or large cigars or two hundred sixteen (216) ounces of smokeless tobacco or smoking tobacco in packages or containers for which the tax required by law has not been paid shall be punished by administrative fines in the manner and amounts provided in subsection D of this section.
C. Any retailer violating the provisions of Section 403.2 of this title shall:
1. For a first offense, be punished by an administrative fine of not more than Two Thousand Dollars ($2,000.00);
2. For a second offense, be punished by an administrative fine of not more than Ten Thousand Dollars ($10,000.00); and
3. For a third or subsequent offense, be punished by an administrative fine of not more than Twenty Thousand Dollars ($20,000.00).
D. Any wholesaler violating the provisions of Section 403.2 of this title shall:
1. For a first offense, be punished by an administrative fine of not more than Ten Thousand Dollars ($10,000.00); and
2. For a second or subsequent offense, be punished by an administrative fine of not more than Twenty Thousand Dollars ($20,000.00).
Administrative fines collected pursuant to the provisions of this subsection shall be deposited to the revolving fund created in Section 305.2 of this title.
E. The Oklahoma Tax Commission shall immediately revoke the license of a person punished for a violation pursuant to the provisions of paragraph 3 of subsection C of this section or a person punished for a violation pursuant to the provisions of subsection D of this section. A person whose license is so revoked shall not be eligible to receive another license pursuant to the provisions of Section 301 et seq. of this title for a period of ten (10) years.
F. Fines collected pursuant to the provisions of subsections B, C and D of this section shall be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma Legislature.1

Credits

Laws 1965, c. 238, § 2, eff. July 1, 1965; Laws 1999, c. 162, § 6; Laws 2009, c. 434, § 18, eff. Jan. 1, 2010; Laws 2013, c. 334, § 2, eff. July 1, 2013; Laws 2021, c. 385, § 20, eff. July 1, 2021; Laws 2021, c. 526, § 8, eff. July 1, 2021.

Footnotes

1
Title 68, § 400.6.
68 Okl. St. Ann. § 418, OK ST T. 68 § 418
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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