Okla. Stat. tit. 68, § 68-500.61: Audits and examinations - Penalties

A. The Commission or any authorized deputy, employee, or agent

is authorized to audit and examine the records, books, papers, and

equipment of terminal suppliers, importers, wholesalers, jobbers,

retail dealers, terminal operators, fuel vendors and all private and

common carriers of motor fuel to verify the completeness, truth and

accuracy of any statement or report and ascertain whether or not the

tax imposed by this act has been paid.

B. The Commission shall have the same general authority

provided under subsection A of this section with respect to narrow

transportation sampling audits. However, all fuel vendors and bulk

purchasers of fuel shall make available to the Commission necessary

records with respect to such transaction(s) which the Commission is

attempting to verify during normal business hours at the physical

location of the person in this state, or at the offices of the

Commission if the location at which the records are located is

outside of this state, within three (3) business days after request.

C. The Commission or any appointee, including federal

government employees and persons contracting with the state, may,

upon proof of credentials shown, in the aggregate referred to for

purposes of this section as fuel inspectors, inspect and each fuel

vendor, motor fuel transporter or bulk purchaser shall disclose,

immediately upon request, any shipping paper required by this act to

be maintained at the physical location where the request is made

which may include any place motor fuel is stored or held for sale or

transportation.

D. Any person who shall refuse to permit any inspection or

audit authorized by this act shall be subject to a civil penalty of

Five Thousand Dollars ($5,000.00) in addition to any penalty imposed

by any other provision of this act.

E. Any person who refuses, for the purpose of evading tax, to

allow an inspection shall, in addition to being liable for any other

penalties imposed by this act, be guilty of a misdemeanor and shall,

upon conviction, be fined not more than One Thousand Dollars

($1,000.00), or be sentenced to a term of not more than one (1) year

in the county jail, or shall be punishable by both such fine and

imprisonment.