2016 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1356.2. Sales tax exemption - Unlawful use - Penalties.
A. No person shall claim a sales tax exemption granted an organization pursuant to Section 1356 or 1357 of Title 68 of the Oklahoma Statutes in order to make a purchase exempt from sales tax for his or her personal use.
B. Any person who knowingly makes a purchase in violation of subsection A of this section shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax involved, or incarcerated for not more than sixty (60) days, or both.
C. In addition to the penalty provided in subsection B of this section, any person violating subsection A of this section shall be subject to an administrative fine of not more than Five Hundred Dollars ($500.00). Administrative fines collected pursuant to the provisions of this subsection shall be deposited to the General Revenue Fund.
Added by Laws 2012, c. 298, § 1, eff. Nov. 1, 2012.
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