us-ok/stat
Okla. Stat. tit. 68, § 240
Failure or refusal to file report or return - Penalty
# (a)
Any taxpayer who, due to intentional disregard of any state tax law, but without intent to defraud, shall fail or refuse to file any report or return required to be filed pursuant to the provisions of any state tax law, or shall fail or refuse to furnish a supplemental return or other data required by the Tax Commission, shall be guilty, upon conviction, of a misdemeanor and shall be punished by a fine of not exceeding Five Thousand Dollars ($5,000.00) or by imprisonment in the county jail for not more than one (1) year, or by both said fine and imprisonment.
# (b)
The venue for prosecutions arising pursuant to the provisions of this section shall be in the district court of any county in which such person resides or, if such person is not a resident of this state, any county in which such person does business or maintains an established place of business.
# (c)
Failure or refusal of any taxpayer to file any report or return required to be filed pursuant to the provisions of any state tax law, or failure or refusal of a taxpayer to furnish a supplemental return or other data required by the Tax Commission within thirty (30) days after notice by personal service or by registered or certified mail with return receipt requested of the due date of such report or return, shall, for the purpose of this section, be prima facie evidence of intentional disregard of state tax law. Provided, that this subsection shall be set out in full in the notice to the taxpayer.
# (d)
The Tax Commission may grant additional time to the taxpayer to furnish such return or other data. In such event, a failure of the taxpayer to furnish such return or other data within thirty (30) days from the date to which the time is extended shall, for the purpose of this article, be prima facie evidence of intentional disregard of state tax law.
Amendment history
Amended by Laws 1984, c. 220, § 4, operative July 1, 1984; Laws 1986, c. 218, § 10, emerg. eff. June 9, 1986.
Source: view the official text
Nearby sections (25 sections)
- 231.2 · Attachment of assets of delinquent taxpayer
- 231.3 · Recovery of fees and costs by Tax Commission
- 232 · Injunction proceedings
- 233 · Municipalities - Procedure when taxes delinquent
- 234 · Lien for unpaid taxes, interest and penalties
- 235 · Fiduciaries - Final accounts
- 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
- 245 · Verification of reports or returns
- 246 · Penalty
- 247 · Additional penalty for filing return or report containing…
- 248 · Commission may require taxpayer to furnish certain information
- 249 · Tax preparers - Duties - Violations - Penalties
- 250 · Register of tax warrants - Establishment and maintenance - Public…
- 251 · Filing petitions and applications for collection of delinquent…