Oklahoma Code § 68-360.5-1

Title 68. Revenue And Taxation: Joint and several liability of importers of
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nonparticipating manufacturer's brand families.
For each nonparticipating manufacturer located outside the
United States, each importer into the United States of any such
nonparticipating manufacturer’s brand families that are sold in
Oklahoma shall bear joint and several liability with such
nonparticipating manufacturer for deposit of all escrow due, payment
of all penalties imposed and payment of all costs and attorney fees
imposed under Sections 600.21 through 600.23 of Title 37 of the
Oklahoma Statutes and the Master Settlement Agreement.

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