us-ok/stat
Okla. Stat. tit. 68, § 1356.2
Sales tax exemption - Unlawful use - Penalties
# A.
No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use.
# B.
Any person who knowingly makes a purchase in violation of subsection A of this section shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax involved, or incarcerated for not more than sixty (60) days, or both.
# C.
In addition to the penalty provided in subsection B of this section, any person violating subsection A of this section shall be subject to an administrative fine of not more than Five Hundred Dollars ($500.00). Administrative fines collected pursuant to the provisions of this subsection shall be deposited to the General Revenue Fund.
Amendment history
Added by Laws 2012, c. 298, § 1, eff. Nov. 1, 2012.
Source: view the official text
Nearby sections (25 sections)
- 1354.29 · Purchase of digital good, computer software delivered…
- 1354.30 · Sourcing of sale of telecommunications services sold on…
- 1354.31 · Entry into Streamlined Sales and Use Tax Agreement - Monetary…
- 1354.32 · Database describing boundary changes for taxing jurisdictions
- 1354.33 · Streamlined Sales and Use Tax Agreement system -…
- 1354.34 · Taxability matrix - Relief from liability
- 1354.35 · Tax on bundled transactions
- 1354.36 · One-subject requirement for sales tax levies submitted to…
- 1355 · Exemptions - Subject to other tax
- 1355.1 · Leased passenger vehicles - Report of lease
- 1356 · See the following versions:
- 1356.1 · Fire departments for unincorporated areas - Qualification for…
- 1356.2 · Sales tax exemption - Unlawful use - Penalties
- 1356v1 · Exemptions - Governmental and nonprofit entities
- 1356v2 · Exemptions - Governmental and nonprofit entities
- 1357 · See the following versions:
- 1357.1 · Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.…
- 1357.4 · Aircraft maintenance or manufacturing facilities - Sales of…
- 1357.5 · Aircraft maintenance or manufacturing facilities - Sales of…
- 1357.6 · Drugs and medical devices and equipment - Exemption
- 1357.7 · Horses - Exemption
- 1357.8 · Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005
- 1357.9 · Service transactions among related entities - Exemptions
- 1357.10 · Clothing or footwear - Exemption of certain sales - Exceptions
- 1357.11 · Retail sales of food and food ingredients