Okla. Stat. tit. 68 § 413
The right of a carrier in this state to carry untaxed tobacco products shall not be affected hereby; provided, that carriers delivering untaxed tobacco products to any person in this state other than an Oklahoma-licensed wholesaler for the purpose of selling or consuming untaxed tobacco products in this state in violation of this article shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 417 of this title. Provided further, that should any such carrier sell any tobacco products in this state, such sale shall be subject to the tax and other provisions of this article and to the rules of the Tax Commission. The carrier transporting tobacco products to a point within this state, or a bonded warehouseman or bailee having in its possession tobacco products, shall transmit to the Tax Commission a statement of such consignment of tobacco products, showing the date, point of origin, point of delivery and to whom delivered. All carriers or 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 tobacco products. Any person who fails or refuses to transmit to the Tax Commission the aforesaid statement, or who refuses to permit the examination of his or her records by the Tax Commission or its legally authorized agents or representatives, shall be guilty of a misdemeanor and shall be subject to an administrative fine of not to exceed Two Thousand Dollars ($2,000.00) and not less than One Thousand Dollars ($1,000.00) to be deposited in the Tobacco Products Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled House Bill No. 2292 of the 1st Session of the 58th Oklahoma Legislature.
Okla. Stat. tit. 68, § 413