A vendor who willfully or intentionally refuses to honor the sales tax exemption affordeda 100% disabled veteran's or the unremarried surviving spouse of a deceased qualifying disabled veteran is subject to punishment by an administrative fine for the first offense. A second or subsequent violation constitutes a misdemeanor punishable by a fine not to exceed Five Hundred Dollars ($500.00) per offense.
Okla. Admin. Code § 710:65-7-17.1