OK HB1104

Persons possessing more than 1,000 cigars or 216 ounces of chewing/smoking tobacco products without required tax payment face administrative fines ranging from $1,000 to $20,000 depending on offense number and whether the violator is a retailer, wholesaler, or dealer

Third-time retail offenders and wholesalers/dealers violating tobacco tax provisions face license revocation and a 10-year ban from obtaining new licenses

Updates sales tax exemption language for health centers by consolidating references to federally qualified health centers under Section 254b of Title 42 (previously split between Sections 254b and 254c)

Modifies manufacturing exemption statutory reference from paragraph 9 to paragraph 14 of Section 1352

Repeals Section 1368.2 relating to notices to sales tax vendors; effective July 1, 2013 with emergency clause