Oklahoma Code § 68-500.54

Title 68. Revenue And Taxation: Certain statements on shipping papers prohibited
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A.  No terminal operator shall imprint, and no supplier shall
knowingly permit a terminal operator to imprint on behalf of the
supplier, any statement on a shipping paper relating to motor fuel
to be delivered to this state or to a state having substantially the
same shipping paper legending requirements with respect to:
1.  Any responsibility of the supplier or liability for payment
of the tax imposed by this act; or
2.  The tax-paid or tax-collected status of any motor fuel
unless the supplier or representative of the supplier shall have
first provided the terminal operator with a representation or
direction to make the statement on behalf of the supplier.
B.  Any terminal operator who shall knowingly imprint any
statement in violation of this section shall be jointly and
severally liable for all the taxes levied by this act which are not
collected by this state as a result of such actions.

C.  Any supplier who knowingly violates this section shall be
jointly and severally liable with the terminal operator.

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