Oklahoma Code § 68-360.8

Title 68. Revenue And Taxation: Placement of products on directory – Issuance of license
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– Certification of compliance – Due dates for reports – Recovery of
costs.

A.  The Attorney General need not place on the directory the
products of a tobacco product manufacturer that has not provided all
the information required in the certification.
B.  The consideration of a certification of a tobacco product
manufacturer to have its brand added to the directory by the
Attorney General shall not be considered an individual proceeding
under the Administrative Procedures Act, nor shall the procedural
requirements for an individual proceeding apply to that
consideration.
C.  No person shall be issued a license or granted a renewal of
a license to act as a stamping agent unless the person has certified
in writing, under penalty of perjury, that the person will comply
fully with this section.
D.  For calendar year 2004, if the effective date of this act is
later than March 16, 2004, the first report of stamping agents
required by subsection A of Section 6 of this act shall be due
thirty (30) calendar days after the effective date of this act.  The
certifications by a tobacco product manufacturer described in
subsection A of Section 4 of this act shall be due forty-five (45)
calendar days after the effective date of this act.  The directory
described in subsection B of Section 4 of this act shall be
published or made available within ninety (90) calendar days after
the effective date of this act.  Until the directory is published on
the website of the Attorney General, all cigarette brands of tobacco
product manufacturers which are on a list of the names and brand
names of tobacco product manufacturers that have failed to comply
with the provisions of Sections 600.21 through 600.23 of the Title
37 of the Oklahoma Statutes and published on the website of the
Oklahoma Tax Commission as provided for in Section 360 of Title 68
of the Oklahoma Statutes, shall remain contraband and be subject to
seizure and forfeiture as provided for in that section.
E.  The Oklahoma Tax Commission may promulgate rules necessary
to implement the provisions of the Master Settlement Agreement
Complementary Act.
F.  In any action brought by the state to enforce the Master
Settlement Agreement Complementary Act, the state shall be entitled
to recover the costs of investigation, expert witness fees, costs of
the action, and reasonable attorney fees.
G.  If a court determines that a person has violated the Master
Settlement Agreement Complementary Act, the court shall order any
profits, gain, gross receipts, or other benefit from the violation
to be disgorged and paid to the State Treasurer for deposit in the
Tobacco Settlement Endowment Trust Fund.  Unless otherwise expressly
provided, the remedies or penalties provided by the Master
Settlement Agreement Complementary Act are cumulative to each other
and to the remedies or penalties available under all other laws of
this state.

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