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. NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 559 from July 1, 1998, to July 1, 1999.
Notes of Decisions
Cited in
6
cases (
2 in the last 5 years), 2000–2026 · leading case:
Dennis v. Poppel, 222 F.3d 1245 (10th Cir. 2000).
Dennis v. Poppel, 222 F.3d 1245 (10th Cir. 2000).
· cites it 3× “Okla. Stat. tit. 68, § 450.8 (B) (emphasis added).”
McGaughey v. State, 2001 OK CR 33 (Okla. Crim. App. 2001).
· cites it 2× “1995, § 2-415 (Count I); Failure to Affix a Drug Tax Stamp, under 68 O.S.1991, § 450.8 (Count II); Unlawful Possession of Drug Paraphernalia, under 63 O.”
Coffia v. State, 2008 OK CR 24 (Okla. Crim. App. 2008).
· cites it 2× “2002, § 2-415, Unlawful Possession of Controlled Dangerous Substance without Tax Stamp Affixed, After Former Conviction of a Felony (Count 2) in violation of 68 O.S.2001, § 450.8, Maintaining a Vehicle Where a Controlled Dangerous Substance is Kept, After Former Conviction of a…”
State v. Roberson, 2021 OK CR 16 (Okla. Crim. App. 2021).
· cites it 2× “2018, § 2-401, Possession of Controlled Drugs Without Tax Stamp Affixed in concert with Katelyn Turner, in violation of 68 O.S.2011, § 450.8, Acquire Proceeds from Drug Activity in concert with Katelyn Turner, in violation of 63 O.”
Ott v. Kaiser, 17 F. App'x 829 (10th Cir. 2001).
“21, § 1287 ; (4) failure to display a tax stamp, a violation of Okla. Stat. tit. 68, § 450.8 ; and (5) unlawful possession of paraphernalia, a violation of Okla.”
Zou v. State, 2026 OK CR 1 (Okla. Crim. App. 2026).
“2021, § 2-415 68 O.S.2021, § 450.8 63 O.S.2021, § 2-404 ¶2 From this judgment and sentence, Appellant appeals and raises the following propositions of error: I.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.