OSCN Found Document:Possession of More than One Liter of Beverage with Excise Tax Levied but Unpaid - Violations and Penalties
Title 37A. Alcoholic Beverages

Oklahoma Statutes Citationized
  Title 37A. Alcoholic Beverages
    Chapter 5 - Taxation
        Section 5-118 - Possession of More than One Liter of Beverage with Excise Tax Levied but Unpaid - Violations and Penalties
Cite as: O.S. §, __ __


Every person who shall possess more than one (1) liter of alcoholic beverage, the bottle or other original container upon which the excise tax levied by Section 104 of this act has not been paid as provided for by the Oklahoma Alcoholic Beverage Control Act, shall be guilty of a misdemeanor, and if such person is the holder of a license under the Oklahoma Alcoholic Beverage Control Act, such license shall be subject to revocation or suspension by the ABLE Commission. The Oklahoma Tax Commission may promulgate rules for hearings on a revocation of a license for violation of the provisions of this section. Provided, the ABLE Commission may suspend any license for a violation of this section for a period of thirty (30) days with notice of hearing as the ABLE Commission may determine.

Historical Data


Laws 2016, SB 383, c. 366, § 121, eff. October 1, 2018.

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