A. The Commission shall assess a penalty in the amount of Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of total sales in Oklahoma during the previous twelve (12) months, whichever is less, against a marketplace facilitator or a referrer that makes an election under subsection A of Section 1392 of this title to comply with the notice and reporting requirements, or is deemed to have made such election under subsection F of Section 1392 of this title, and fails to comply with the requirements under Section 1394 or 1395 of this title. The penalty shall be assessed separately for each violation but may only be assessed once in a calendar year. B. A marketplace facilitator or a referrer that makes an election under subsection A of Section 1392 of this title to collect and remit the tax imposed under Section 1354 or 1402 of this title shall be subject to all of the provisions of this title with respect to the collection and remittance of such tax and shall be subject to all of the penalties and interest levied under this title for failing to comply with the provisions of Sections 1391 through 1397 of this title except as provided in this section. C. For a period of five (5) years after April 10, 2018, the Tax Commission may abate or reduce any penalty or interest imposed under subsection B of this section due to hardship or for good cause shown. D. A marketplace facilitator or a referrer is relieved of liability under subsection B of this section if the marketplace facilitator or the referrer can show to the satisfaction of the Commission that the failure to collect the correct amount of tax was due to incorrect information given to the marketplace facilitator or the referrer by a marketplace seller or remote seller. E. A class action may not be brought against a marketplace facilitator or a referrer on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected by the marketplace facilitator or the referrer, regardless of whether such action is characterized as a tax refund claim. Nothing in this subsection shall affect a purchaser's right to seek a refund from the Commission under other provisions of this title.
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