§37-553.

§37-553.
   
   A. An excise tax is hereby levied and imposed upon all alcoholic
   beverages imported or manufactured, for sale, use or distribution, or
   used or possessed in this state, or imported or manufactured for
   export out of this state at the following rates:
   
   1. One Dollar and forty-seven cents ($1.47) per liter, and a
   proportionate rate on fractions thereof, on each liter of spirits;
   
   2. Nineteen cents ($0.19) per liter, and a proportionate rate on
   fractions thereof, on each liter of light wine;
   
   3. Thirty-seven cents ($0.37) per liter, and a proportionate rate on
   fractions thereof, on each liter of wine containing more than fourteen
   percent (14%) of alcohol by volume;
   
   4. Fifty-five cents ($0.55) per liter, and a proportionate rate on
   fractions thereof, on each liter of sparkling wine; and
   
   5. Twelve Dollars and fifty cents ($12.50) per barrel (thirty-one (31)
   wine gallons) and a proportionate rate on portions thereof, on each
   barrel of beer.
   
   B. The excise tax levied on alcoholic beverages except beer under
   subsection A of this section shall be paid as follows:
   
   1. Payment of the excise tax levied by this section with respect to
   all alcoholic beverages, other than beer, shall be made by the person
   shipping the same into Oklahoma, or in the case of direct imports from
   foreign countries by the importer, or in the case of alcoholic
   beverages manufactured in Oklahoma by the first seller thereof;
   
   2. On and after January 1, 1981, the due and payable excise tax levied
   by this section shall be made by tax returns filed with the Oklahoma
   Tax Commission. The tax returns shall be made under oath by the person
   liable for the tax on forms prescribed and provided by the Oklahoma
   Tax Commission and shall be accompanied by payment of the taxes due
   and any additional sums due as provided by this section. Invoices
   describing all alcoholic beverages as described in this section which
   are shipped into this state or which are first sold in this state
   shall be delivered to the Oklahoma Tax Commission and to the Alcoholic
   Beverage Laws Enforcement Commission immediately following shipment of
   liquors into the state or delivery to the first purchaser. Tax returns
   and payment of excise tax and other sums due shall be delivered to the
   Oklahoma Tax Commission no later than the tenth day of the month
   immediately succeeding the month of shipment, importation or first
   sale of the alcoholic beverages as provided in paragraph 1 of this
   subsection;
   
   3. All tax returns required to be filed during the twelve-month period
   beginning January 1, 1981, shall be accompanied by payment of the
   excise tax due plus an additional payment in the amount of twenty
   percent (20%) of said tax. Up to ten percent (10%) of the total
   payments made during said period may be made in the form of revenue
   stamps previously purchased pursuant to Section 540 of this title; and
   
   4. On and after February 1, 1982, each person required to file a tax
   return pursuant to this section shall remit the excise tax due, less
   an amount not to exceed two percent (2%) of the total of the
   additional payments made by said taxpayer pursuant to paragraph 3 of
   this subsection. The total of said deductions shall not exceed the
   total of the additional payments made pursuant to paragraph 3 of this
   subsection. Up to ten percent (10%) of each tax payment made under
   this subsection may be made in the form of revenue stamps previously
   purchased pursuant to Section 540 of this title.
   
   C. For the purpose of collecting and remitting the excise tax imposed
   under this section, the person liable for such tax is hereby declared
   to be the agent of the state for such purposes, and his failure to
   remit or pay such tax to the state, when due, shall constitute
   embezzlement, and any such person, upon conviction, shall be punished
   as provided by law for the embezzlement of public funds.
   
   D. Nothing herein shall be construed to impose an additional excise
   tax on intoxicating beverages held in inventory by wholesalers and
   retailers upon which the excise tax was paid prior to the effective
   date of any excise tax increase.