Okla. Stat. tit. 63, § 63-2-326

duties.

A. Any person or business, licensed or permitted, who discovers

a loss or theft of, or disposes of a substance listed in Section 4

of this act shall:

1. Submit a report of the loss, theft, or disposal to the

Director of the Oklahoma Bureau of Narcotics and Dangerous Drugs

Control no later than the third business day after the date the

manufacturer, wholesaler, retailer, or other person discovers the

loss or theft, or after the actual disposal; and

2. Include the amount of loss, theft, or disposal in the

report. Any disposal of precursor substances must be done in

accordance with the rules and regulations of the United States

Environmental Protection Administration and shall be performed at

the expense of the permit or license holder.

B. A manufacturer, wholesaler, retailer, or other person who

sells, transfers, possesses, uses, or otherwise furnishes any

precursor substance shall:

1. Maintain records as specified in Section 5 of this act;

2. Permit agents of the Oklahoma State Bureau of Narcotics and

Dangerous Drugs Control to conduct on-site audits, inspect inventory

on hand and inspect all records made in accordance with this act at

any reasonable time; and

3. Cooperate with the audit, and the full and complete

inspection or copying of any records.