Okla. Stat. tit. 68, § 68-1361.1

Confidentiality.

A. If a vendor, in good faith, timely accepts from a consumer

properly completed documentation certified by the Oklahoma Tax

Commission that such consumer is exempt from the taxes levied by the

Oklahoma Sales Tax Code, the vendor shall be relieved of any

liability for any sales tax or the duty to collect any sales tax

imposed by the provisions of Section 1361 of this title upon such

vendor with respect to such sale.

B. A vendor who has actual knowledge that a consumer is

entitled to an exemption under paragraph 34 of Section 1357 of this

title and who willfully or intentionally refuses to honor the

exemption shall be punished by an administrative fine of Five

Hundred Dollars ($500.00) per offense. A second or subsequent

violation of this subsection shall be unlawful and constitute a

misdemeanor offense punishable by a fine of not more than Five

Hundred Dollars ($500.00) per such offense, in addition to any

administrative fine. The Tax Commission shall refer any vendor who

has more than once willfully or intentionally refused to honor the

exemption, whether fined or not, to the district attorney where the

vendor is located for prosecution. For the purposes of this

subsection, “vendor” means any individual most responsible for

supervising, and the conduct of, any employee who intentionally

refuses to honor the exemption including, but not limited to, a

manager, owner, partner or corporate officer.

C. Any written communication between the Commission and any

holder of a sales tax permit that is an attempt by the Commission to

enforce the provisions of this section shall be public and,

notwithstanding any other provision of law, no presumption of

confidentiality shall exist for such communications. The Commission

shall, upon request of any consumer entitled to an exemption under

paragraph 34 of Section 1357 of this title, transmit to such

consumer copies of such communication.