Okla. Stat. tit. 68, § 68-412
This is the official text of Okla. Stat. tit. 68, § 68-412, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Untaxed merchandise - Surety or bond - Tax
Official statutory text
A. Every wholesaler who purchases or allows to come into his or
her possession any untaxed merchandise coming under the scope of
this article shall file with the Oklahoma Tax Commission a surety or
collateral or cash bond in the amount of Twenty-five Thousand
Dollars ($25,000.00), payable to the State of Oklahoma and
conditioned upon compliance with the provisions of this article and
the rules of the Tax Commission.
B. Any consumer who purchases or brings into this state untaxed
tobacco products whereon the tax would be more than twenty-five
cents ($0.25) is subject to the tax thereon. Upon failure to pay
the tax levied in this article, the consumer shall be subject to a
fine of not more than Five Hundred Dollars ($500.00) or not less
than Twenty-five Dollars ($25.00) to be deposited in the Tobacco
Products Tax Enforcement Unit Revolving Fund created in Section 7 of
Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma
Legislature. Provided, any person in possession of more than one
Oklahoma Statutes - Title 68. Revenue and Taxation Page 237
thousand small or large cigars or two hundred sixteen (216) ounces
of smokeless or smoking tobacco in packages or containers for which
the tax required by law has not been paid shall be punished by
administrative fines in the manner and amounts provided in
subsection D of Section 418 of this title.
her possession any untaxed merchandise coming under the scope of
this article shall file with the Oklahoma Tax Commission a surety or
collateral or cash bond in the amount of Twenty-five Thousand
Dollars ($25,000.00), payable to the State of Oklahoma and
conditioned upon compliance with the provisions of this article and
the rules of the Tax Commission.
B. Any consumer who purchases or brings into this state untaxed
tobacco products whereon the tax would be more than twenty-five
cents ($0.25) is subject to the tax thereon. Upon failure to pay
the tax levied in this article, the consumer shall be subject to a
fine of not more than Five Hundred Dollars ($500.00) or not less
than Twenty-five Dollars ($25.00) to be deposited in the Tobacco
Products Tax Enforcement Unit Revolving Fund created in Section 7 of
Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma
Legislature. Provided, any person in possession of more than one
Oklahoma Statutes - Title 68. Revenue and Taxation Page 237
thousand small or large cigars or two hundred sixteen (216) ounces
of smokeless or smoking tobacco in packages or containers for which
the tax required by law has not been paid shall be punished by
administrative fines in the manner and amounts provided in
subsection D of Section 418 of this title.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.