Oklahoma Code § 68-407

Title 68. Revenue And Taxation: Regulations - Punishment for prohibited practices or
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hindering inspection.
It shall be provided by regulations of the Tax Commission the
methods of breaking packages, forms and kinds of containers that
shall be employed by persons subject to the tax levied by this
article which will make possible the enforcement of payment by

inspection; and any such person engaging in or permitting such
practices as are prohibited by this article, or in any other
practice which makes it difficult to enforce the provisions of this
article by inspection, and any person or agent thereof who shall
upon demand of any officer or agent of the Tax Commission refuse to
allow full inspection of the premises or any part thereof, or who
shall hinder or in anywise delay or prevent such inspection when
demand is made therefor, shall be guilty of a misdemeanor and shall,
upon conviction, be fined not more than Two Thousand Dollars
($2,000.00) for each offense, or imprisonment in the county jail for
a period not exceeding sixty (60) days or both.

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