us-ok/stat
Okla. Stat. tit. 68, § 426
Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products
# A.
It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute or purchase contraband tobacco products. Any person who engages in shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products shall, upon conviction, be guilty of a misdemeanor punishable by a fine of not more than Two Thousand Dollars ($2,000.00). Any person convicted of a second or subsequent violation hereof shall be guilty of a Class D3 felony offense and shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), by a term of imprisonment as provided for in subsections B through F of Section 20P of Title 21 of the Oklahoma Statutes, or by both such fine and imprisonment.
# B.
Any person who knowingly engages in shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products shall be subject to the forfeiture of property as is provided by Section 417 of this title and assessment of penalty as provided thereby and assessment for any delinquent taxes found to be owing.
Amendment history
Added by Laws 1992, c. 339, § 10, eff. Jan. 1, 1993. Amended by Laws 1997, c. 133, § 558, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 407, eff. July 1, 1999; Laws 2009, c. 434, § 20, eff. Jan. 1, 2010; Laws 2021, c. 385, § 24, eff. July 1, 2021; Laws 2025, c. 486, § 744, eff. Jan. 1, 2026. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 558 from July 1, 1998, to July 1, 1999.
Source: view the official text
Nearby sections (25 sections)
- 414 · Trucks and vehicles from which products are sold, exchanged or…
- 415 · Wholesale and retail licenses required – Application - Penalties
- 417 · Seizure of products and vehicles for violations
- 418 · Transportation or possession of products for which taxes have not…
- 419 · Exempt sales
- 420 · Rules and regulations
- 420.1 · Maintenance of copies of invoices or equivalent documentation
- 421 · Restriction on exempt sales - Possession by others
- 422 · Sellers or distributors – Compliance – Revocation of license
- 423 · Intention of Legislature
- 424 · Application of §§ 425 to 428 of this title
- 425 · Definitions
- 426 · Shipping, transporting, receiving, possessing, selling,…
- 427 · Persons who may sell tobacco products to tribally owned or…
- 427.1 · Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010
- 427.2 · Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010
- 428 · Seizure and forfeiture of untaxed tobacco products - Authority of…
- 429 · Disposition of revenues
- 450.1 · Definitions
- 450.2 · Levy of tax - Calculation
- 450.3 · Manner of payment of tax - Intent and purpose of act
- 450.4 · Rules and regulations - Purchase of stamps - Reporting forms -…
- 450.5 · Immediate assessment and collection of tax - Delinquency -…
- 450.6 · Exemptions from tax
- 450.7 · Disposition of revenues