Okla. Stat. tit. 68, § 68-407: Regulations - Punishment for prohibited practices or

hindering inspection.

It shall be provided by regulations of the Tax Commission the

methods of breaking packages, forms and kinds of containers that

shall be employed by persons subject to the tax levied by this

article which will make possible the enforcement of payment by

inspection; and any such person engaging in or permitting such

practices as are prohibited by this article, or in any other

practice which makes it difficult to enforce the provisions of this

article by inspection, and any person or agent thereof who shall

upon demand of any officer or agent of the Tax Commission refuse to

allow full inspection of the premises or any part thereof, or who

shall hinder or in anywise delay or prevent such inspection when

demand is made therefor, shall be guilty of a misdemeanor and shall,

upon conviction, be fined not more than Two Thousand Dollars

($2,000.00) for each offense, or imprisonment in the county jail for

a period not exceeding sixty (60) days or both.