Okla. Stat. tit. 68, § 68-344: Enforcement of act

The Oklahoma Tax Commission shall prescribe, adopt and enforce

rules and regulations relating to the administration and enforcement

of Sections 326 through 345 of Title 68 of the Oklahoma Statutes.

The Commission is hereby empowered to and may from time to time

undertake and make or cause to be made one or more cost surveys for

the state or such trading area or areas as it shall define and when

such cost survey shall have been made by or approved by it, it shall

be permissible to use such cost survey as provided in Section 337 of

Title 68 of the Oklahoma Statutes. The Commission may revoke or

suspend the license issued under the provisions of Sections 326

through 345 of Title 68 of the Oklahoma Statutes or the cigarette

tax laws of this state, of any person who refuses or neglects to

comply with any provisions of Sections 326 through 345 of Title 68

of the Oklahoma Statutes or any rule or regulation of the Commission

prescribed under Sections 326 through 345 of Title 68 of the

Oklahoma Statutes.

Whenever any person fails to comply with any provision of

Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any

rule or regulation of the Commission promulgated thereunder, the

Commission upon hearing, after giving said person ten (10) days'

notice in writing specifying the time and place of the hearing and

requiring him to show cause why his license or licenses should not

be revoked, may revoke or suspend the license held by the person.

Any ruling, order or decision of the Commission shall be subject

to review as provided by Section 225 of Title 68 of the Oklahoma

Statutes.