Okla. Stat. tit. 68, § 68-309

A. The right of a carrier in this state to carry unstamped

cigarettes, as defined in this article, shall not be affected by

this article; provided that carriers delivering unstamped cigarettes

to any person in this state for the purpose of selling or consuming

unstamped cigarettes in this state in violation of Section 301 et

seq. of this title or this act shall be subject to seizure of the

shipments and forfeiture of the inventory pursuant to the provisions

of Section 305 of this title. Should any carrier sell cigarettes to

its passengers while being carried in this state, the sale shall be

subject to the stamp tax and other provisions of this article, and

to the rules of the Tax Commission.

B. Carriers transporting cigarettes to a point within the

state, or a bonded warehouseman or bailee having possession of

cigarettes, are required, under this article and the rules to be

prescribed by the Tax Commission, to transmit to the Tax Commission

a statement of such consignment of cigarettes, showing the date,

point of origin, point of delivery, and to whom delivered, and such

other information as the Tax Commission may require. All carriers,

bailees or warehousemen shall permit an examination by the Tax

Commission, or its agents or legally authorized representatives, of

their records relating to the shipment or receipt of cigarettes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 169

Any person who fails or refuses to transmit to the Tax Commission

the statements above provided for, or whoever refuses to permit the

examination of the records by the Tax Commission, shall be guilty of

a misdemeanor.