The bill amends the Prevention of Youth Access to Tobacco Act by modifying the penalties for violations related to the sale of tobacco and vapor products to minors. It introduces new fines that hold both the employee and the store owner accountable for sales to minors, with specific monetary penalties for first, second, third, and subsequent offenses. For a third offense, the employee may face a fine of up to $300, while the store owner could be fined up to $1,000. For a fourth or subsequent offense, the fines increase to $300 for the employee and $1,500 for the store owner. Additionally, the bill allows for the suspension of the store's license or sales tax permit for specified periods based on the number of offenses.

The bill also updates statutory language and clarifies the responsibilities of store owners and employees regarding proof of age verification. It specifies that if an employee sells to a minor, both the employee and the store owner are liable for the violation. Furthermore, the bill mandates that the Alcoholic Beverage Laws Enforcement (ABLE) Commission notify the Oklahoma Tax Commission regarding any license suspensions due to violations. The effective date for this legislation is set for November 1, 2025.