Okla. Stat. tit. 68, § 68-418

have not been paid - Penalties.

A. It shall be unlawful for any person to transport or possess

tobacco products where the tax on such tobacco products has not been

paid and exceeds the sum of One Hundred Dollars ($100.00).

B. Except as otherwise provided in subsections C and D of this

section, any person found guilty of violating the provisions of

Section 400 et seq. of this title shall be punished by an

administrative fine of not more than One Thousand Dollars

($1,000.00) for a first offense or not more than Four Thousand

Dollars ($4,000.00) for a second or subsequent offense. Provided,

any person in possession of more than one thousand small or large

cigars or two hundred sixteen (216) ounces of smokeless tobacco 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 this section.

C. Any retailer violating the provisions of Section 403.2 of

this title shall:

1. For a first offense, be punished by an administrative fine

of not more than Two Thousand Dollars ($2,000.00);

2. For a second offense, be punished by an administrative fine

of not more than Ten Thousand Dollars ($10,000.00); and

3. For a third or subsequent offense, be punished by an

administrative fine of not more than Twenty Thousand Dollars

($20,000.00).

D. Any wholesaler violating the provisions of Section 403.2 of

this title shall:

1. For a first offense, be punished by an administrative fine

of not more than Ten Thousand Dollars ($10,000.00); and

2. For a second or subsequent offense, be punished by an

administrative fine of not more than Twenty Thousand Dollars

($20,000.00).

Administrative fines collected pursuant to the provisions of

this subsection shall be deposited to the revolving fund created in

Section 305.2 of this title.

E. The Oklahoma Tax Commission shall immediately revoke the

license of a person punished for a violation pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 243

provisions of paragraph 3 of subsection C of this section or a

person punished for a violation pursuant to the provisions of

subsection D of this section. A person whose license is so revoked

shall not be eligible to receive another license pursuant to the

provisions of Section 301 et seq. of this title for a period of ten

(10) years.

F. Fines collected pursuant to the provisions of subsections B,

C and D of this section shall 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.