us-ok/stat
Okla. Stat. tit. 68, § 317
Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting
# A.
Any person who shall, without the authorization of the Tax
Commission, make or manufacture, or who shall falsely or fraudulently forge, counterfeit, reproduce, or possess any stamps, impression, copy, facsimile, or other evidence for the purpose of indicating the payment of the tax levied by the Cigarette Stamp Tax Law, Sections 301 through 325 of this title, prescribed for use in the administration of this article, or who shall knowingly or by any deceptive act use or pass, or tender as true, or affix, impress or imprint, by use of any device, rubber stamp or by any other means, on any package containing cigarettes, any unauthorized, false, altered, forged, counterfeit or previously used stamps, impressions, copies, facsimiles or other evidence of cigarette tax payment, shall be guilty of a Class C2 felony offense, and upon conviction thereof shall be punished by imprisonment as provided for in subsections B through F of Section 20M of Title 21 of the Oklahoma Statutes, or by a fine of not more than Ten Thousand Dollars ($10,000.00), or by both such imprisonment and fine.
# B.
Each person violating any other provision of this article shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by imprisonment in the county jail for a period of not more than twelve (12) months, or by a fine of not more than Five Hundred Dollars ($500.00), or by both such imprisonment and fine.
Amendment history
Added by Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965. Amended by Laws 1971, c. 52, § 1, emerg. eff. March 31, 1971; Laws 1997, c. 133, § 556, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 405, eff. July 1, 1999; Laws 2025, c. 486, § 284, eff. Jan. 1, 2026. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 556 from July 1, 1998, to July 1, 1999.
Source: view the official text
Nearby sections (25 sections)
- 306 · Sale, when tax not paid or stamps not affixed
- 307 · Consumer bringing cigarettes from without state as retailer
- 308 · Purchase, manufacture, custody, and sale of stamps
- 309 · Carriers transporting cigarettes
- 310 · Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994
- 311 · Sale of stamps to wholesalers or jobbers at discount as…
- 312 · Records and reports
- 312.1 · Procedures for maintaining records and filing reports -…
- 313 · Wholesale and retail stocks to be kept separate
- 314 · Salesmen for manufacturers - Records and reports
- 315 · Inspections and examinations
- 316 · Offenses - Penalties
- 317 · Unlawful sale, use and manufacture of stamps, impressions, etc. -…
- 317.1 · Delivery sale to underage individual
- 317.2 · Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014
- 317.3 · Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014
- 317.4 · Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014
- 317.5 · Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014
- 317.6 · Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014
- 317.7 · Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014
- 317.8 · Actions to prevent or restrain violations
- 317.9 · Restrictions on delivering cigarettes - Violations
- 319 · Restricting of licenses to residents and domesticated foreign…
- 320 · Surety, collateral or cash bond requirements for distributing…
- 321 · Exemptions from tax