Okla. Stat. tit. 68, § 68-1356.2
This is the official text of Okla. Stat. tit. 68, § 68-1356.2, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Sales tax exemption - Unlawful use - Penalties
Official statutory text
A. No person shall claim a sales tax exemption granted an
organization pursuant to Section 1356 or 1357 of Title 68 of the
Oklahoma Statutes in order to make a purchase exempt from sales tax
for his or her personal use.
B. Any person who knowingly makes a purchase in violation of
subsection A of this section shall be guilty of a misdemeanor and
upon conviction thereof shall be fined an amount equal to double the
amount of sales tax involved, or incarcerated for not more than
sixty (60) days, or both.
C. In addition to the penalty provided in subsection B of this
section, any person violating subsection A of this section shall be
Oklahoma Statutes - Title 68. Revenue and Taxation Page 474
subject to an administrative fine of not more than Five Hundred
Dollars ($500.00). Administrative fines collected pursuant to the
provisions of this subsection shall be deposited to the General
Revenue Fund.
organization pursuant to Section 1356 or 1357 of Title 68 of the
Oklahoma Statutes in order to make a purchase exempt from sales tax
for his or her personal use.
B. Any person who knowingly makes a purchase in violation of
subsection A of this section shall be guilty of a misdemeanor and
upon conviction thereof shall be fined an amount equal to double the
amount of sales tax involved, or incarcerated for not more than
sixty (60) days, or both.
C. In addition to the penalty provided in subsection B of this
section, any person violating subsection A of this section shall be
Oklahoma Statutes - Title 68. Revenue and Taxation Page 474
subject to an administrative fine of not more than Five Hundred
Dollars ($500.00). Administrative fines collected pursuant to the
provisions of this subsection shall be deposited to the General
Revenue Fund.
Status: in_force · Read it on the official government site
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