2017 Oklahoma Statutes
Title 37A. Alcoholic Beverage
§37A-5-123. Shippers of alcoholic beverages other than wine or spirit wholesalers or beer distributors - Monthly report required - Violations - Penalties

Text effective Oct. 1, 2018. See, also, Title 37 for text effective until Oct. 1, 2018

A. It shall be the duty of every railroad company, express company, common or contract carrier, and of every firm or corporation that shall bring, carry or transport wine, beer or distilled spirits for delivery to any person in the state, except wine or spirit wholesalers or beer distributors, to prepare and file monthly with the Oklahoma Tax Commission, a report containing:

1. The name of the company, carrier, person, firm or corporation making the report;

2. The period of time covered by the report;

3. The name and business address of each shipper of such alcoholic beverages;

4. The name and address of each recipient of such alcoholic beverages;

5. The quantity of alcoholic beverages delivered to each consignee; and

6. The date of delivery.

Reports received by the Tax Commission shall be made available to the public by the Oklahoma Open Records Act.

B. Upon the Tax Commission's request, the records supporting the report shall be made available to the Tax Commission within thirty (30) calendar days. The books, records, supporting papers and documents containing information and data relating to such reports shall be kept and preserved for a period of three (3) years, unless their destruction sooner is authorized, in writing, by the Tax Commission, and shall be open and available to inspection by the Tax Commission at all times during business hours of the day. Reports shall also be made available to any law enforcement or regulatory body in the state in which a carrier included in a report resides or does business.

C. Any person who knowingly violates any of the provisions of this section or any of the rules of the Tax Commission for the administration and enforcement of the provisions of this section is subject to a written reprimand for the first offense. In the case of a subsequent violation within the same calendar year, the carrier shall be subject to a monetary fine of Two Thousand Five Hundred Dollars ($2,500.00) for a second offense, Five Thousand Dollars ($5,000.00) for a third offense and Ten Thousand Dollars ($10,000.00) for all subsequent offenses.

Added by Laws 2016, c. 366, § 126, eff. Oct. 1, 2018.

NOTE: This section shall become effective October 1, 2018, upon certification of election returns favoring passage of the Constitutional Amendment proposed in Senate Joint Resolution No. 68 of the 2nd Session of the 55th Oklahoma Legislature.