Oklahoma Code § 68-426

Title 68. Revenue And Taxation: Shipping, transporting, receiving, possessing, selling,
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distributing or purchasing contraband tobacco products.
A.  It shall be unlawful for any person knowingly to ship,
transport, receive, possess, sell, distribute or purchase contraband
tobacco products.  Any person who engages in shipping, transporting,
receiving, possessing, selling, distributing or purchasing
contraband tobacco products shall, upon conviction, be guilty of a
misdemeanor punishable by a fine of not more than Two Thousand
Dollars ($2,000.00).  Any person convicted of a second or subsequent
violation hereof shall be guilty of a Class D3 felony offense and
shall be punished by a fine of not more than Five Thousand Dollars
($5,000.00), by a term of imprisonment as provided for in
subsections B through F of Section 20P of Title 21 of the Oklahoma
Statutes, or by both such fine and imprisonment.
B.  Any person who knowingly engages in shipping, transporting,
receiving, possessing, selling, distributing or purchasing
contraband tobacco products shall be subject to the forfeiture of
property as is provided by Section 417 of this title and assessment
of penalty as provided thereby and assessment for any delinquent
taxes found to be owing.
Added by Laws 1992, c. 339, § 10, eff. Jan. 1, 1993.  Amended by
Laws 1997, c. 133, § 558, eff. July 1, 1999; Laws 1999, 1st
Ex.Sess., c. 5, § 407, eff. July 1, 1999; Laws 2009, c. 434, § 20,
eff. Jan. 1, 2010; Laws 2021, c. 385, § 24, eff. July 1, 2021; Laws
2025, c. 486, § 744, eff. Jan. 1, 2026.

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