Oklahoma Code § 68-313

Title 68. Revenue And Taxation: Wholesale and retail stocks to be kept separate
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(a) Any person holding under this article a wholesale and retail
license, and whose wholesale and retail business is conducted within
the same building, or a building adjoining thereto, shall keep
separate the wholesale and retail stocks of cigarettes.
(b) Every wholesaler or jobber who maintains a retail business
at his place of business shall keep a record of the wholesale
operations the same as for the retail operations, and keep such
records, including invoices, separate and apart for the inspection
of such wholesale and retail business by the Commission, said
records to show the amount of stamps purchased, if any, and all
purchases from whatever source, and all sales, whether to himself as
a retailer, from himself as a wholesaler, or to another than himself
as a retailer.  All invoices, records, files and other information
shall be available for inspection by representatives of the
Commission for a period of three (3) years from the date of the
purchase and/or delivery.
(c) If such invoices, records, files and information are not
kept as herein required, the licenses, both as retailer and as
wholesaler or jobber, shall be revoked, and such person shall be
subject to all penalties as provided for in this article.  If a
licensee refuses to comply with the provisions of this article, the
Commission shall cancel all licenses that have been issued for such
place of business.

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