A. Every wholesaler who shall do business with any retailer within the Osage Nation jurisdiction or operate within the Osage Nation jurisdiction a warehouse, supply house, storage house, truck or other point from which distribution of cigarettes, or tobacco products to retailers will be made shall upon withdrawal from storage, and prior to making any sale, distribution, or transfer of possession or ownership of any such cigarettes, or tobacco products, cause the cigarettes to have affixed thereto such stamp or stamps as are required by this Act, and precollect the tax on tobacco products from the retailer by adding the amount of the tax to the sale price.

B. Every retailer who comes into possession or ownership of any cigarettes from any source which do not have affixed thereto the proper stamps required by this Act shall within seventy-two (72) hours of receipt thereof excluding Saturdays, Sundays and legal holidays and prior to making any sale or distribution for consumption, cause the same to have affixed thereto such stamp or stamps as are required by this Act.

C. No unstamped cigarettes shall be allowed in retail areas. Any violation of this provision, in addition to other penalties authorized by law, may result in revocation and/or suspension of any license.

D. Payment of tax by the wholesaler shall be made monthly. Failure by the wholesaler to make a timely payment to the Tax Commission shall subject the wholesaler to any and all penalties and interest authorized by this Act. ONCA 06-10, eff. Sept. 29, 2006.