Okla. Stat. tit. 68, § 68-500.50

untaxed fuel into state - Penalties - Seizure.

A. In the event that an importer acquires motor fuel destined

for this state which has neither been dyed in accordance with the

Internal Revenue Code and the regulations issued thereunder, nor tax

paid to or accrued by the supplier at the time of removal from the

out-of-state terminal, any licensed importer and transporter

operating on behalf of the licensed importer shall meet all of the

following conditions prior to entering motor fuel onto the highways

of this state by loaded transport truck:

1. The importer or the transporter shall have obtained an

import verification number from the Commission not sooner than

twenty-four (24) hours prior to entering this state;

2. The import verification number shall have been set out

prominently and indelibly on the face of each copy of the terminal-

issued shipping paper carried on board the transport truck;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 308

3. The terminal origin and the name and address of the importer

shall also be set out prominently on the face of each copy of the

terminal-issued shipping paper;

4. The terminal-issued shipping paper data otherwise required

by this act shall be present; and

5. All tax imposed by this act with respect to previously

requested import verification number activity on the account of the

importer or the transporter shall have been timely precollected and

remitted.

B. Any person who knowingly violates or knowingly aids and

abets another to violate this provision shall be guilty of a

misdemeanor and shall, upon conviction, be fined not more than One

Thousand Dollars ($1,000.00), or be sentenced to a term of not more

than one (1) year in the county jail, or shall be punishable by both

such fine and imprisonment and shall be subject to the provisions of

Section 59 of this act.

C. The Commission, its appointee, or representative may seize,

confiscate and dispose of any motor fuel which should be accompanied

by a shipping paper meeting the requirement of this section which is

not accompanied by the required shipping paper.