Okla. Stat. tit. 68, § 68-415

Penalties.

A. Every wholesaler of tobacco products in this state, as a

condition of carrying on such business, shall annually secure from

the Oklahoma Tax Commission a written license and shall pay an

annual fee of Two Hundred Fifty Dollars ($250.00); provided, such

fee shall not be applicable if paid pursuant to Section 304 of this

title. The Tax Commission shall promulgate rules which provide a

procedure for the issuance of a joint license for any wholesaler

making application pursuant to this section and Section 304 of this

title. Application for such license, which shall be made upon such

forms as prescribed by the Tax Commission, shall include the

following:

1. The applicant's agreement to the jurisdiction of the Tax

Commission and the courts of this state for purposes of enforcement

of the provisions of Section 301 et seq. of this title; and

2. The applicant's agreement to abide by the provisions of

Section 301 et seq. of this title and the rules promulgated by the

Tax Commission with reference thereto. This license, which will be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 239

for the ensuing year, must at all times be displayed in a

conspicuous place so that it can be seen. Persons operating more

than one place of business must secure a license for each place of

business. "Place of business" shall be construed to include the

place where orders are received, or where tobacco products are sold.

A "place of business" cannot be a location with a physical

residential address. The Tax Commission shall not issue a license

for a place of business with a physical residential address. If

tobacco products are sold on or from any vehicle, the vehicle shall

constitute a place of business, and the license fee of Two Hundred

Fifty Dollars ($250.00) shall be paid with respect thereto.

However, if the vehicle is owned or operated by a place of business

for which the regular license fee is paid, the annual fee for the

license with respect to such vehicle shall be only Ten Dollars

($10.00). The expiration for such vehicle license shall expire on

the same date as the current license of the place of business.

B. Every retailer in this state, as a condition of carrying on

such business, shall secure from the Tax Commission a license and

shall pay therefor a fee of Thirty Dollars ($30.00). Application

for such license, which shall be made upon such forms as prescribed

by the Tax Commission, shall include the following:

1. The applicant's agreement to the jurisdiction of the Tax

Commission and the courts of this state for purposes of enforcement

of the provisions of Section 301 et seq. of this title;

2. The applicant's agreement to abide by the provisions of

Section 301 et seq. of this title and the rules promulgated by the

Tax Commission with reference thereto;

3. The applicant's agreement that it shall not purchase any

tobacco products for resale from a supplier that does not hold a

current wholesaler's license issued pursuant to this section; and

4. The applicant's agreement to sell tobacco products only to

consumers.

Such license, which will be for the ensuing three (3) years,

must at all times be displayed in a conspicuous place so that it can

be seen. Upon expiration of such license, the retailer to whom such

license was issued may obtain a renewal license which shall be valid

for three (3) years or until expiration of the retailer's sales tax

permit, whichever is earlier, after which a renewal license shall be

valid for three (3) years. The manner and prorated fee for renewals

shall be prescribed by the Tax Commission. Every person operating

under such license as a retailer and who owns or operates more than

one place of business must secure a license for each place of

business. "Place of business" shall be construed to include places

where orders are received or where tobacco products are sold. A
valid for three (3) years. The manner and prorated fee for renewals

shall be prescribed by the Tax Commission. Every person operating

under such license as a retailer and who owns or operates more than

one place of business must secure a license for each place of

business. "Place of business" shall be construed to include places

where orders are received or where tobacco products are sold. A

"place of business" cannot be a location with a physical residential

address. The Tax Commission shall not issue a license for a place

of business with a physical residential address.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 240

C. Nothing in this section shall be construed to prohibit any

person holding a retail license from also holding a wholesaler

license.

D. 1. All wholesale or retail licenses shall be nonassignable

and nontransferable from one person to another person. Such

licenses may be transferred from one location to another location

after an application has been filed with the Tax Commission

requesting such transfer and after the approval of the Tax

Commission.

2. Wholesale and retail licenses shall be applied for on a form

prescribed by the Tax Commission. Any person operating as a

wholesaler or retailer must at all times have an effective unexpired

license which has been issued by the Tax Commission. If any such

person or licensee continues to operate as such on a license issued

by the Tax Commission which has expired, or operates without ever

having obtained from the Tax Commission such license, such person or

licensee shall, after becoming delinquent for a period in excess of

fifteen (15) days, pay to the Tax Commission, in addition to the

annual license fee, a penalty of Ten Dollars ($10.00) per day on

each delinquent license for each day so operated in excess of

fifteen (15) days. The penalty provided for herein shall not exceed

the annual license fee for such license. The penalties collected

pursuant to the provisions of this paragraph shall be deposited in

the Tobacco Products Tax Enforcement Unit Revolving Fund created in

Section 400.6 of this title.

E. No license may be granted, maintained or renewed if any of

the following conditions apply to the applicant. For purposes of

this section, "applicant" includes any combination of persons owning

directly or indirectly, in the aggregate, more than ten percent

(10%) of the ownership interests in the applicant:

1. The applicant owes Five Hundred Dollars ($500.00) or more in

delinquent tobacco products taxes;

2. The applicant had a wholesaler or retailer license revoked

by the Tax Commission within the past two (2) years; or

3. The applicant has been convicted of a crime relating to

stolen or counterfeit tobacco products, or receiving stolen or

counterfeit tobacco products.

F. No person or entity licensed pursuant to the provisions of

this section shall purchase tobacco products from or sell tobacco

products to a person or entity required to obtain a license unless

such person or entity has obtained such license.

G. In addition to any civil or criminal penalty provided by

law, upon a finding that a licensee has violated any provision of

Section 301 et seq. of this title, the Tax Commission may revoke or

suspend the license or licenses of the licensee pursuant to the

procedures applicable to revocation of a license set forth in

Section 418 of this title.

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