Oklahoma Code § 37A-5-125

Title 37A. Alcoholic Beverages: Information required at time of sale, transit and
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delivery of alcoholic beverages - Violations – Penalties.
A.  Every manufacturer, brewer, wine and spirits wholesaler,
beer distributor or nonresident seller, selling alcoholic beverages
in this state, or selling alcoholic beverages for shipment into this
state shall, at the time such sale is made, make and deliver to the
purchaser or transporter an invoice, bill of lading, manifest or
other document describing such alcoholic beverages, showing:
1.  The date of such sale or delivery;
2.  The name and ABLE Commission license number of the seller;

3.  The point of origin of the movement of such alcoholic
beverages and the destination of same;
4.  The kind and quantity and a description of such alcoholic
beverages, including the proof of all spirits;
5.  The name and ABLE Commission license number of the
purchaser;
6.  The sale price; and
7.  Such other information as the Oklahoma Tax Commission may,
by form or rule, require.
Every such invoice, bill of lading, manifest or other document
describing such alcoholic beverages, except beer, must be identified
by consecutive numbers printed upon the invoice or document, and
each such seller and purchaser must account for each copy of his or
her invoice and each number thereof.
B.  Every manufacturer, brewer, wine and spirits wholesaler or
beer distributor importing into or purchasing in this state any
alcoholic beverage, and any retailer purchasing any alcoholic
beverage in this state, shall at the time of delivery or acceptance
of such alcoholic beverage, demand and receive a proper bill of
lading, invoice, manifest or other document, particularly describing
such alcoholic beverage and showing the proof of all spirits.
C.  Every manufacturer, brewer, wine and spirits wholesaler,
beer distributor, nonresident seller and retailer shall retain one
copy of each invoice, bill of lading, manifest or similar document
covering all such sales and purchases by such licensee, as a part of
the permanent records of such licensee for a period of at least
three (3) years.
D.  Any person violating any of the provisions of this section,
whether acting for himself or herself or as the agent or employee of
any licensee hereunder, shall be guilty of a misdemeanor and, upon
conviction, shall be punished as provided by law.  Any violation of
the provisions of this section shall also constitute grounds for the
revocation by the ABLE Commission of any license issued under the
Oklahoma Alcoholic Beverage Control Act.
Added by Laws 2016, c. 366, § 128, eff. Oct. 1, 2018.  Amended by
Laws 2018, c. 113, § 4, eff. Oct. 1, 2018; Laws 2019, c. 322, § 32,
emerg. eff. May 7, 2019.
NOTE:  Laws 2016, c. 366, was conditionally effective upon passage
of State Question No. 792, Legislative Referendum No. 307, which was
adopted at election held on Nov. 8, 2016.

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