Okla. Stat. tit. 68, § 68-317.9

A. No person or entity engaged in the business of selling or

distributing cigarettes that is not a manufacturer, wholesaler, or

distributor of cigarettes or other tobacco products licensed by the

Oklahoma Tax Commission shall mail, ship or otherwise deliver

cigarettes to any person in this state that is not:

1. A distributor or wholesaler of cigarettes licensed by the

Oklahoma Tax Commission under Section 304 of Title 68 of the

Oklahoma Statutes;

2. An export warehouse proprietor pursuant to Chapter 52 of the

Internal Revenue Code or the operator of a customs bonded warehouse

pursuant to 19 U.S.C., Section 1311 or 1555; or

3. A person who is an officer, employee or agent of the United

States government, this state or a department, agency,

instrumentality or political subdivision of the United States or

this state when the person is acting in accordance with the official

duties of the person.

B. For purposes of this section, "cigarette" shall have the

same definition as that found in Section 600.22 of Title 37 of the

Oklahoma Statutes and "distributor", "wholesaler" and "retailer"

shall have the same definitions that are found in Section 301 of

Title 68 of the Oklahoma Statutes.

C. It shall be illegal for any common or contract carrier to

knowingly transport cigarettes to any person in this state

reasonably believed by the carrier to be a person other than

described in paragraph 1, 2 or 3 of subsection A of this section.

For purposes of this subsection, cigarettes may be transported to a

home or residence in this state by persons other than common and

contract carriers in quantities that do not exceed one thousand

cigarettes at any one time.

D. 1. A person that violates the provisions of subsection A or

C of this section shall be subject to:

a. a civil penalty of Two Thousand Five Hundred Dollars

($2,500.00) for each violation or Twenty-five Dollars

($25.00) for each pack of cigarettes shipped or

transported, whichever is greater,

b. an injunction to restrain a threatened or actual

violation of this section,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 181

c. the costs of any investigation conducted by the state

related to a violation of this section, and

d. attorney fees and costs.

2. Any cigarettes that are shipped or transported into this

state in violation of this section shall be forfeited to the state

and destroyed.

3. Each shipment, transport, or attempted shipment or transport

of cigarettes or tobacco products in violation of this section shall

constitute a separate violation.

E. All civil penalties obtained as a result of an action

brought under this section shall be deposited into the Attorney

General's Evidence Fund.