Okla. Stat. tit. 68, § 68-610: Records of importers

(a) Each Motor Fuel/Diesel Fuel Importer for Use must maintain

and keep for a period of three (3) years such records of motor fuel

or diesel fuel used and mileage traveled by each and all motor

vehicles on the highways of this state including motor vehicles

owned, operated, leased or under any other form of contract,

together with inventories, withdrawals, deliveries, purchases

supported by invoices, bills of lading and all pertinent records and

papers as may be required by the Corporation Commission for the

administration of this article.

(b) Every retailer or dealer who sells and delivers any motor

fuel or diesel fuel into the fuel supply tanks of any motor vehicle

of a licensed Motor Fuel/Diesel Fuel Importer for Use must, at the

time of the delivery, make and deliver to the person owning or

operating such vehicle an invoice covering each such delivery,

showing the name of the purchaser, the date, the name and address of

the seller printed thereon, the number of gallons delivered, the

price per gallon and total sales price, and such other information

as the Commission may require. Each invoice must be made in

duplicate, be identified by consecutive numbers with at least three

digits printed thereon, and each retailer or dealer must furnish

said invoices and retain one copy thereof and be able to account for

each invoice and each copy thereof.

The invoices required by this section must be demanded by every

Motor Fuel/Diesel Fuel Importer for Use covering each purchase.

(c) Any person willfully violating any of the provisions of this

section shall be guilty of a misdemeanor and shall, upon conviction

thereof, be punished by a fine of not more than One Thousand Dollars

($1,000.00), or be sentenced to imprisonment in the county jail for

not more than one (1) year, or both. Venue for prosecution arising

under this section shall be in the district court of any county in

which such person resides or, if such person is not a resident of

this state, any county in which such person uses the highways of

this state or maintains an established place of business.