Oklahoma Code § 68-323

Title 68. Revenue And Taxation: Restricted to sale or distribution to inmates - Possession
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by others.
The sale of such exempted cigarettes shall be restricted to
sales or distribution to patients or inmates of veterans hospitals
and residents of state operated domiciliary homes for veterans, as
shown by the records thereof, for their own personal use and
consumption.  Possession of twenty (20) or more of such exempted
cigarettes by persons other than such inmates, patients or residents
shall be deemed prima facie evidence of intention to evade payment
of the stamp excise tax levied thereon, and shall be punishable as
is provided by Section 305 of this Code.

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