A. It shall be unlawful for any person to transport or possess unstamped tobacco products where the tax on such unstamped tobacco products exceeds the sum of One Dollar ($1.00).
B. Except as otherwise provided in subsections C and D of this section, any person found guilty of violating the provisions of Section 401 et seq. of this title shall be punished by an administrative fine of not more than Five Hundred Dollars ($500.00). Provided, any person in possession of more than one thousand small or large cigars or two hundred sixteen (216) ounces of chewing or smoking tobacco products 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 One Thousand Dollars ($1,000.00);
2. For a second offense, punished by an administrative fine of not more than Five Thousand Dollars ($5,000.00); and
3. For a third or subsequent offense, be punished by an administrative fine of not more than Ten Thousand Dollars ($10,000.00).
D. Any wholesaler, distributing agent or dealer 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 Five Thousand Dollars ($5,000.00); 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 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.
Added by Laws 1965, c. 238, § 2, eff. July 1, 1965. Amended by Laws 1999, c. 162, § 6, eff. June 17, 1999; Laws 2009, c. 434, § 18, eff. Jan. 1, 2010; Laws 2013, c. 334, § 2, eff. July 1, 2013.
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