us-ok/stat
Okla. Stat. tit. 68, § 238
Conduct of business or activities without license or permit
Any person, association, or corporation required to obtain a license or permit by any state tax law, or by other law which the Tax Commission is required to enforce, who shall, without obtaining such license or permit, conduct the business or carry on the activities required to be licensed, shall be guilty, upon conviction, of a misdemeanor and shall be punished by the imposition of a fine of not more than Five Thousand Dollars ($5,000.00), or shall be punished by imprisonment in the county jail for not more than one (1) year; and, upon complaint of the Tax Commission shall be enjoined from further operating or conducting such business until such license or permit has been procured.
The venue for prosecutions arising pursuant to the provisions of this section shall be in the district court of any county in which such business activities are transacted.
Amendment history
Amended by Laws 1984, c. 220, § 2, operative July 1, 1984.
Source: view the official text
Nearby sections (25 sections)
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- 231.2 · Attachment of assets of delinquent taxpayer
- 231.3 · Recovery of fees and costs by Tax Commission
- 232 · Injunction proceedings
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- 236 · Agents, accountants, attorneys or other persons representing…
- 237 · Taxes imposed by other States
- 238 · Conduct of business or activities without license or permit
- 238.1 · State licenses – Collection of income taxes – Notification -…
- 238.2 · Compliance of state employees with state income tax laws -…
- 239 · Continuance of business or operations after forfeiture of…
- 240 · Failure or refusal to file report or return - Penalty
- 240.1 · False return or return with intent to defraud - Penalty
- 241 · False or fraudulent reports, returns - Penalty - Venue
- 242 · False entries or neglect to make entries - Penalty - Venue
- 243 · Evidence and witnesses - Penalty - Venue
- 244 · False answers to questions or false affidavits
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