Okla. Stat. tit. 68, § 68-360.8

– Certification of compliance – Due dates for reports – Recovery of

costs.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 216

A. The Attorney General need not place on the directory the

products of a tobacco product manufacturer that has not provided all

the information required in the certification.

B. The consideration of a certification of a tobacco product

manufacturer to have its brand added to the directory by the

Attorney General shall not be considered an individual proceeding

under the Administrative Procedures Act, nor shall the procedural

requirements for an individual proceeding apply to that

consideration.

C. No person shall be issued a license or granted a renewal of

a license to act as a stamping agent unless the person has certified

in writing, under penalty of perjury, that the person will comply

fully with this section.

D. For calendar year 2004, if the effective date of this act is

later than March 16, 2004, the first report of stamping agents

required by subsection A of Section 6 of this act shall be due

thirty (30) calendar days after the effective date of this act. The

certifications by a tobacco product manufacturer described in

subsection A of Section 4 of this act shall be due forty-five (45)

calendar days after the effective date of this act. The directory

described in subsection B of Section 4 of this act shall be

published or made available within ninety (90) calendar days after

the effective date of this act. Until the directory is published on

the website of the Attorney General, all cigarette brands of tobacco

product manufacturers which are on a list of the names and brand

names of tobacco product manufacturers that have failed to comply

with the provisions of Sections 600.21 through 600.23 of the Title

37 of the Oklahoma Statutes and published on the website of the

Oklahoma Tax Commission as provided for in Section 360 of Title 68

of the Oklahoma Statutes, shall remain contraband and be subject to

seizure and forfeiture as provided for in that section.

E. The Oklahoma Tax Commission may promulgate rules necessary

to implement the provisions of the Master Settlement Agreement

Complementary Act.

F. In any action brought by the state to enforce the Master

Settlement Agreement Complementary Act, the state shall be entitled

to recover the costs of investigation, expert witness fees, costs of

the action, and reasonable attorney fees.

G. If a court determines that a person has violated the Master

Settlement Agreement Complementary Act, the court shall order any

profits, gain, gross receipts, or other benefit from the violation

to be disgorged and paid to the State Treasurer for deposit in the

Tobacco Settlement Endowment Trust Fund. Unless otherwise expressly

provided, the remedies or penalties provided by the Master

Settlement Agreement Complementary Act are cumulative to each other

and to the remedies or penalties available under all other laws of

this state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 217