Okla. Stat. tit. 68, § 68-407
This is the official text of Okla. Stat. tit. 68, § 68-407, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Regulations - Punishment for prohibited practices or
Official statutory text
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
Oklahoma Statutes - Title 68. Revenue and Taxation Page 236
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.
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
Oklahoma Statutes - Title 68. Revenue and Taxation Page 236
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.
Status: in_force · Read it on the official government site
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