Oklahoma Code § 68-317.1

Title 68. Revenue And Taxation: Delivery sale to underage individual
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A.  No person shall make a delivery sale of cigarettes to any
individual who is under the legal minimum purchase age in this
state.  Any person who violates the provisions of this section
shall, upon conviction, be guilty of a Class D3 felony offense and
shall be punished by imprisonment as provided for in subsections B
through F of Section 20P of Title 21 of the Oklahoma Statutes.
B.  Each person taking a delivery sale order shall comply with:
1.  The age verification requirements set forth in Section 7 of
this act;
2.  The disclosure requirements set forth in Section 8 of this
act;
3.  The shipping requirements set forth in Section 9 of this
act;
4.  The registration and reporting requirements set forth in
Section 10 of this act;
5.  The tax collection requirements set forth in Section 11 of
this act; and
6.  All other laws of Oklahoma generally applicable to sales of
cigarettes that occur entirely within Oklahoma, including, but not
limited to, those laws imposing:
a. excise taxes,
b. sales taxes,
c. licensing and tax-stamping requirements, and
d. escrow or other payment obligations.

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