us-ok/stat
Okla. Stat. tit. 68, § 450.8
Civil and criminal penalties - Immunities
# A.
Any dealer violating the provisions of this act, except
Section 450.9 of this title, shall pay a civil penalty of one hundred percent (100%) of the amount of the tax levied in Section 450.2 of this title in addition to the actual tax levied in said section.
# B.
Any dealer manufacturing, distributing, producing, shipping, transporting, importing or possessing any controlled dangerous substance without affixing the appropriate stamp, upon conviction, is guilty of a Class D1 felony offense punishable by imprisonment as provided for in subsections B through F of Section 20N of Title 21 of the Oklahoma Statutes, or by the imposition of a fine of not more than Ten Thousand Dollars ($10,000.00), or by both such imprisonment and fine.
# C.
Nothing in this act may in any manner provide immunity for a dealer from criminal prosecution pursuant to Oklahoma law.
Amendment history
Added by Laws 1990, c. 25, § 8, operative July 1, 1990. Amended by Laws 1997, c. 133, § 559, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 408, eff. July 1, 1999; Laws 2025, c. 486, § 561, eff. Jan. 1, 2026. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 559 from July 1, 1998, to July 1, 1999.
Source: view the official text
Nearby sections (25 sections)
- 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- 427.1 · Repealed by Laws 2009, c. 434, § 23, eff.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- 427.2 · Repealed by Laws 2009, c. 434, § 23, eff.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
- 450.8 · Civil and criminal penalties - Immunities
- 450.9 · Reuse of used stamp prohibited - Penalty
- 451 · Capital Improvement Fund
- 452 · Expenditure of funds
- 500.1 · Short title
- 500.2 · Legislative intent and purpose
- 500.3 · Definitions
- 500.4 · Levy of tax
- 500.4A · Levy of tax equal to reduction in federal excise tax
- 500.4B · Additional tax imposed on diesel fuel and gasoline -…
- 500.5 · Presumptions
- 500.6 · Apportionment of gasoline and compressed natural gas tax
- 500.6a · Distribution of tax revenue