Okla. Stat. tit. 17, § 17-44

Department of Cotton Gin Utilities - Fiscal year and reports of

cotton gins.

The Corporation Commission shall have the same power and

authority and be charged with the duty of regulating and controlling

such cotton gins in all matters relating to the performance of

public duties and the charges therefor and correcting abuses and

preventing unjust discrimination and extortion, as is exercised by

said Commission as to transportation and transmission companies and

shall have the same power to fix rates, rules, charges and

regulations to be observed by such person or persons or corporation

operating gins and the affording of all reasonable conveniences,

facilities and services as it may impose as to transportation or

transmission companies. For the purpose of carrying into effect the

provisions of this act, there is hereby created a Department of

Cotton Gin Utilities under the Corporation Commission. The

Commission shall appoint inspectors of cotton gins, whose functions,

duties and term of office shall be regulated by the Commission. It

shall be the duty of each and every corporation, company, firm or

individual owning or operating a cotton gin to file a final report

for the preceding year not later than ninety (90) days following the

expiration of the fiscal year of the cotton gin utility. Failure to

file said report shall constitute a forfeiture of license and is

hereby declared to be a misdemeanor and may be prosecuted as such,

said report to be in accordance with rules and regulations

promulgated by the Commission from time to time.