Oklahoma Code § 68-610

Title 68. Revenue And Taxation: Records of importers
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(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.
Added by Laws 1963, c. 363, § 2, eff July 1, 1963.  Renumbered from
§ 6-610 of this title by Laws 1965, c. 215, § 2.  Amended by Laws
1978, c. 220, § 37, eff. Jan. 1, 1979; Laws 2006, c. 238, § 16,
emerg. eff. June 6, 2006.

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