Okla. Stat. tit. 68, § 68-500.61
This is the official text of Okla. Stat. tit. 68, § 68-500.61, 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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Audits and examinations - Penalties
Official statutory text
A. The Commission or any authorized deputy, employee, or agent
is authorized to audit and examine the records, books, papers, and
equipment of terminal suppliers, importers, wholesalers, jobbers,
retail dealers, terminal operators, fuel vendors and all private and
common carriers of motor fuel to verify the completeness, truth and
accuracy of any statement or report and ascertain whether or not the
tax imposed by this act has been paid.
B. The Commission shall have the same general authority
provided under subsection A of this section with respect to narrow
transportation sampling audits. However, all fuel vendors and bulk
purchasers of fuel shall make available to the Commission necessary
records with respect to such transaction(s) which the Commission is
attempting to verify during normal business hours at the physical
location of the person in this state, or at the offices of the
Commission if the location at which the records are located is
outside of this state, within three (3) business days after request.
C. The Commission or any appointee, including federal
government employees and persons contracting with the state, may,
upon proof of credentials shown, in the aggregate referred to for
purposes of this section as fuel inspectors, inspect and each fuel
vendor, motor fuel transporter or bulk purchaser shall disclose,
immediately upon request, any shipping paper required by this act to
be maintained at the physical location where the request is made
which may include any place motor fuel is stored or held for sale or
transportation.
D. Any person who shall refuse to permit any inspection or
audit authorized by this act shall be subject to a civil penalty of
Five Thousand Dollars ($5,000.00) in addition to any penalty imposed
by any other provision of this act.
E. Any person who refuses, for the purpose of evading tax, to
allow an inspection shall, in addition to being liable for any other
penalties imposed by this act, be guilty of a misdemeanor and shall,
upon conviction, be fined not more than One Thousand Dollars
Oklahoma Statutes - Title 68. Revenue and Taxation Page 314
($1,000.00), or be sentenced to a term of not more than one (1) year
in the county jail, or shall be punishable by both such fine and
imprisonment.
is authorized to audit and examine the records, books, papers, and
equipment of terminal suppliers, importers, wholesalers, jobbers,
retail dealers, terminal operators, fuel vendors and all private and
common carriers of motor fuel to verify the completeness, truth and
accuracy of any statement or report and ascertain whether or not the
tax imposed by this act has been paid.
B. The Commission shall have the same general authority
provided under subsection A of this section with respect to narrow
transportation sampling audits. However, all fuel vendors and bulk
purchasers of fuel shall make available to the Commission necessary
records with respect to such transaction(s) which the Commission is
attempting to verify during normal business hours at the physical
location of the person in this state, or at the offices of the
Commission if the location at which the records are located is
outside of this state, within three (3) business days after request.
C. The Commission or any appointee, including federal
government employees and persons contracting with the state, may,
upon proof of credentials shown, in the aggregate referred to for
purposes of this section as fuel inspectors, inspect and each fuel
vendor, motor fuel transporter or bulk purchaser shall disclose,
immediately upon request, any shipping paper required by this act to
be maintained at the physical location where the request is made
which may include any place motor fuel is stored or held for sale or
transportation.
D. Any person who shall refuse to permit any inspection or
audit authorized by this act shall be subject to a civil penalty of
Five Thousand Dollars ($5,000.00) in addition to any penalty imposed
by any other provision of this act.
E. Any person who refuses, for the purpose of evading tax, to
allow an inspection shall, in addition to being liable for any other
penalties imposed by this act, be guilty of a misdemeanor and shall,
upon conviction, be fined not more than One Thousand Dollars
Oklahoma Statutes - Title 68. Revenue and Taxation Page 314
($1,000.00), or be sentenced to a term of not more than one (1) year
in the county jail, or shall be punishable by both such fine and
imprisonment.
Status: in_force · Read it on the official government site
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