Norway gained a lot of wealth from extracting and selling the oil.
All parties in the transaction (producer, middle men, end users) "should" be carbon taxed to some degree.
It's not obvious to me why you'd only want to carbon tax the consumer.
Similarly, in public debate there's a lot of finger pointing at oil companies. The public can be somewhat less vocal about wanting to carbon tax the demand side of the trade, of which they play a large role.