Oklahoma Code § 68-450.8

Title 68. Revenue And Taxation: Civil and criminal penalties - Immunities
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A.  Any dealer violating the provisions of this act, except
Section 450.9 of this title, shall pay a civil penalty of one
hundred percent (100%) of the amount of the tax levied in Section
450.2 of this title in addition to the actual tax levied in said
section.
B.  Any dealer manufacturing, distributing, producing, shipping,
transporting, importing or possessing any controlled dangerous
substance without affixing the appropriate stamp, upon conviction,
is guilty of a Class D1 felony offense punishable by imprisonment as
provided for in subsections B through F of Section 20N of Title 21
of the Oklahoma Statutes, or by the imposition of a fine of not more
than Ten Thousand Dollars ($10,000.00), or by both such imprisonment
and fine.
C.  Nothing in this act may in any manner provide immunity for a
dealer from criminal prosecution pursuant to Oklahoma law.
Added by Laws 1990, c. 25, § 8, operative July 1, 1990.  Amended by
Laws 1997, c. 133, § 559, eff. July 1, 1999; Laws 1999, 1st
Ex.Sess., c. 5, § 408, eff. July 1, 1999; Laws 2025, c. 486, § 561,
eff. Jan. 1, 2026.

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