Okla. Stat. tit. 68, § 68-313: Wholesale and retail stocks to be kept separate

(a) Any person holding under this article a wholesale and retail

license, and whose wholesale and retail business is conducted within

the same building, or a building adjoining thereto, shall keep

separate the wholesale and retail stocks of cigarettes.

(b) Every wholesaler or jobber who maintains a retail business

at his place of business shall keep a record of the wholesale

operations the same as for the retail operations, and keep such

records, including invoices, separate and apart for the inspection

of such wholesale and retail business by the Commission, said

records to show the amount of stamps purchased, if any, and all

purchases from whatever source, and all sales, whether to himself as

a retailer, from himself as a wholesaler, or to another than himself

as a retailer. All invoices, records, files and other information

shall be available for inspection by representatives of the

Commission for a period of three (3) years from the date of the

purchase and/or delivery.

(c) If such invoices, records, files and information are not

kept as herein required, the licenses, both as retailer and as

wholesaler or jobber, shall be revoked, and such person shall be

subject to all penalties as provided for in this article. If a

licensee refuses to comply with the provisions of this article, the

Commission shall cancel all licenses that have been issued for such

place of business.