{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.61","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.61","heading":"Audits and examinations - Penalties","body":"A. The Commission or any authorized deputy, employee, or agent\n\nis authorized to audit and examine the records, books, papers, and\n\nequipment of terminal suppliers, importers, wholesalers, jobbers,\n\nretail dealers, terminal operators, fuel vendors and all private and\n\ncommon carriers of motor fuel to verify the completeness, truth and\n\naccuracy of any statement or report and ascertain whether or not the\n\ntax imposed by this act has been paid.\n\nB. The Commission shall have the same general authority\n\nprovided under subsection A of this section with respect to narrow\n\ntransportation sampling audits. However, all fuel vendors and bulk\n\npurchasers of fuel shall make available to the Commission necessary\n\nrecords with respect to such transaction(s) which the Commission is\n\nattempting to verify during normal business hours at the physical\n\nlocation of the person in this state, or at the offices of the\n\nCommission if the location at which the records are located is\n\noutside of this state, within three (3) business days after request.\n\nC. The Commission or any appointee, including federal\n\ngovernment employees and persons contracting with the state, may,\n\nupon proof of credentials shown, in the aggregate referred to for\n\npurposes of this section as fuel inspectors, inspect and each fuel\n\nvendor, motor fuel transporter or bulk purchaser shall disclose,\n\nimmediately upon request, any shipping paper required by this act to\n\nbe maintained at the physical location where the request is made\n\nwhich may include any place motor fuel is stored or held for sale or\n\ntransportation.\n\nD. Any person who shall refuse to permit any inspection or\n\naudit authorized by this act shall be subject to a civil penalty of\n\nFive Thousand Dollars ($5,000.00) in addition to any penalty imposed\n\nby any other provision of this act.\n\nE. Any person who refuses, for the purpose of evading tax, to\n\nallow an inspection shall, in addition to being liable for any other\n\npenalties imposed by this act, be guilty of a misdemeanor and shall,\n\nupon conviction, be fined not more than One Thousand Dollars\n\n($1,000.00), or be sentenced to a term of not more than one (1) year\n\nin the county jail, or shall be punishable by both such fine and\n\nimprisonment.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"8493c3088fa6d286d4e896686020a5d29cf0322d3fd67af46ef83eb8777a579e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.60","next":"us-ok/okla.-stat.-tit.-68-68-500.62"},"notice":"GroundRules: Original legal text. Not legal advice."}