Okla. Stat. tit. 68, § 68-1361

for failure to collect.

A. 1. Except as otherwise provided by subsection C of this

section, the tax levied by Section 1350 et seq. of this title shall

be paid by the consumer or user to the vendor as trustee for and on

account of this state. Except as otherwise provided by subsection C

of this section, each and every vendor in this state shall collect

from the consumer or user the full amount of the tax levied by

Section 1350 et seq. of this title, or an amount equal as nearly as

possible or practicable to the average equivalent thereof. Every

person required to collect any tax imposed by Section 1350 et seq.

of this title shall be personally liable for the tax.

2. However, the Oklahoma Tax Commission shall relieve sellers

or certified service providers that follow the requirements of this

section from the tax otherwise applicable if it is determined that

the purchaser improperly claimed an exemption and to hold the

purchaser liable for the nonpayment of tax. This relief from

liability does not apply to:

a. a seller or certified service provider (CSP) who

fraudulently fails to collect tax,

b. a seller who solicits purchasers to participate in the

unlawful claim of an exemption, or

c. a seller who accepts an exemption certificate when the

purchaser claims an entity-based exemption when:

(1) the subject of the transaction sought to be

covered by the exemption certificate is actually

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received by the purchaser at a location operated

by the seller, and

(2) the Tax Commission provides an exemption

certificate that clearly and affirmatively

indicates that the claimed exemption is not

available in this state.

3. The Tax Commission shall relieve a seller or CSP of the tax

otherwise applicable if the seller obtains a fully completed

exemption certificate or captures the relevant data elements

required by the Tax Commission within ninety (90) days subsequent to

the date of sale.

If the seller or CSP has not obtained an exemption certificate

or all relevant data elements as provided by the Tax Commission, the

seller may, within one hundred twenty (120) days subsequent to a

request for substantiation, either prove that the transaction was

not subject to tax by other means or obtain a fully completed

exemption certificate from the purchaser, taken in good faith.

The Tax Commission shall relieve a seller or CSP of the tax

otherwise applicable if it obtains a blanket exemption certificate

for a purchaser with which the seller has a recurring business

relationship. The Tax Commission shall not request from the seller

or CSP renewal of blanket certificates or updates of exemption

certificate information or data elements when there is a recurring

business relationship between the buyer and seller. For purposes of

this section, a recurring business relationship exists when a period

of no more than twelve (12) months elapses between sales

transactions.

4. Upon the granting of relief from liability to the vendor as

provided in this section, the purchaser shall be liable for the

remittance of the tax, interest and penalty due thereon and the Tax

Commission shall pursue collection thereof from the purchaser in any

manner in which sales tax may be collected from a vendor.

B. Except as otherwise provided by subsection C of this

section, vendors shall add the tax imposed by Section 1350 et seq.

of this title, or the average equivalent thereof, to the sales

price, charge, consideration, gross receipts or gross proceeds of

the sale of tangible personal property or services taxed by Section

1350 et seq. of this title, and when added such tax shall constitute

a part of such price or charge, shall be a debt from the consumer or

user to vendor until paid, and shall be recoverable at law in the

same manner as other debts.

C. A person who has obtained a direct payment permit as
n, gross receipts or gross proceeds of

the sale of tangible personal property or services taxed by Section

1350 et seq. of this title, and when added such tax shall constitute

a part of such price or charge, shall be a debt from the consumer or

user to vendor until paid, and shall be recoverable at law in the

same manner as other debts.

C. A person who has obtained a direct payment permit as

provided in Section 1364.1 of this title shall accrue all taxes

imposed pursuant to Section 1354 or 1402 of this title on all

purchases made by the person pursuant to the permit at the time the

purchased items are first used or consumed in a taxable manner and

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pay the accrued tax directly to the Oklahoma Tax Commission on

reports as required by Section 1365 of this title.

D. Except as otherwise provided by subsection C of this

section, a vendor who willfully or intentionally fails, neglects or

refuses to collect the full amount of the tax levied by Section 1350

et seq. of this title, or willfully or intentionally fails, neglects

or refuses to comply with the provisions of Section 1350 et seq. of

this title, or remits or rebates to a consumer or user, either

directly or indirectly, and by whatsoever means, all or any part of

the tax levied by Section 1350 et seq. of this title, or makes in

any form of advertising, verbally or otherwise, any statement which

implies that the vendor is absorbing the tax, or paying the tax for

the consumer or user by an adjustment of prices or at a price

including the tax, or in any manner whatsoever, shall be deemed

guilty of a misdemeanor, and upon conviction thereof shall be fined

not more than Five Hundred Dollars ($500.00), and upon conviction

for a second or other subsequent offense shall be fined not more

than One Thousand Dollars ($1,000.00), or incarcerated for not more

than sixty (60) days, or both. Provided, sales by vending machines

may be made at a stated price which includes state and any municipal

sales tax.

E. A consumer or user who willfully or intentionally fails,

neglects or refuses to pay the full amount of tax levied by Section

1350 et seq. of this title or willfully or intentionally uses a

sales tax permit or direct payment permit which is invalid, expired,

revoked, canceled or otherwise limited to a specific line of

business or willfully or intentionally issues a resale certificate

to a vendor to evade the tax levied by Section 1350 et seq. of this

title shall be subject to a penalty in the amount of Five Hundred

Dollars ($500.00) per reporting period upon determination thereof,

which shall be apportioned as provided for the apportionment of the

tax.

F. Any sum or sums collected or accrued or required to be

collected or accrued in Section 1350 et seq. of this title shall be

deemed to be held in trust for the State of Oklahoma, and, as

trustee, the collecting vendor or holder of a direct payment permit

as provided for in Section 1364.1 of this title shall have a

fiduciary duty to the State of Oklahoma in regards to such sums and

shall be subject to the trust laws of this state.

G. Notwithstanding the provisions of this section, the sales

tax associated with the purchase of a motor vehicle shall be paid by

the consumer in the same manner and time as the motor vehicle excise

tax for said motor vehicle is due.