Oklahoma Code § 68-317.9

Title 68. Revenue And Taxation: Restrictions on delivering cigarettes - Violations
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A.  No person or entity engaged in the business of selling or
distributing cigarettes that is not a manufacturer, wholesaler, or
distributor of cigarettes or other tobacco products licensed by the
Oklahoma Tax Commission shall mail, ship or otherwise deliver
cigarettes to any person in this state that is not:
1.  A distributor or wholesaler of cigarettes licensed by the
Oklahoma Tax Commission under Section 304 of Title 68 of the
Oklahoma Statutes;
2.  An export warehouse proprietor pursuant to Chapter 52 of the
Internal Revenue Code or the operator of a customs bonded warehouse
pursuant to 19 U.S.C., Section 1311 or 1555; or
3.  A person who is an officer, employee or agent of the United
States government, this state or a department, agency,
instrumentality or political subdivision of the United States or
this state when the person is acting in accordance with the official
duties of the person.
B.  For purposes of this section, "cigarette" shall have the
same definition as that found in Section 600.22 of Title 37 of the
Oklahoma Statutes and "distributor", "wholesaler" and "retailer"
shall have the same definitions that are found in Section 301 of
Title 68 of the Oklahoma Statutes.
C.  It shall be illegal for any common or contract carrier to
knowingly transport cigarettes to any person in this state
reasonably believed by the carrier to be a person other than
described in paragraph 1, 2 or 3 of subsection A of this section.
For purposes of this subsection, cigarettes may be transported to a
home or residence in this state by persons other than common and
contract carriers in quantities that do not exceed one thousand
cigarettes at any one time.
D.  1.  A person that violates the provisions of subsection A or
C of this section shall be subject to:
a.  a civil penalty of Two Thousand Five Hundred Dollars
($2,500.00) for each violation or Twenty-five Dollars
($25.00) for each pack of cigarettes shipped or
transported, whichever is greater,
b. an injunction to restrain a threatened or actual
violation of this section,

c. the costs of any investigation conducted by the state
related to a violation of this section, and
d.  attorney fees and costs.
2.  Any cigarettes that are shipped or transported into this
state in violation of this section shall be forfeited to the state
and destroyed.
3.  Each shipment, transport, or attempted shipment or transport
of cigarettes or tobacco products in violation of this section shall
constitute a separate violation.
E.  All civil penalties obtained as a result of an action
brought under this section shall be deposited into the Attorney
General's Evidence Fund.

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