Okla. Stat. tit. 2, § 2-9-46
This is the official text of Okla. Stat. tit. 2, § 2-9-46, part of Oklahoma’s Stat. tit. 2, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 2,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Reports - Penalties
Official statutory text
A. The warehouseman shall render and have on file a report with
the State Board of Agriculture by the last day of the month
following any calendar quarter in which the warehouseman has
Oklahoma Statutes - Title 2. Agriculture Page 445
accepted ten thousand (10,000) or more bushels of a commodity. If
less than ten thousand (10,000) bushels have been accepted in any
calendar quarter, the assessment may be reported and remitted with
the following quarter's return, except that all assessments
collected shall be remitted at least once every six (6) months.
B. If any person subject to the assessment fails to make a
report and remittance as required by law or rule, the Board shall
determine the amount of the assessment according to its best
judgment and information. The amount of assessment established by
the Board shall be prima facie correct and the person failing to
make the report shall have ten (10) calendar days after receipt of
notice mailed by the Board to pay the assessment, together with a
penalty of five percent (5%) on the amount of the assessment. The
person failing to report may dispute the assessment established by
the Board and request a hearing to determine the amount of the
assessment and penalty to be imposed. All assessment and penalty
payments required following a hearing shall be made within ten (10)
calendar days after receipt of notice of the Board order.
the State Board of Agriculture by the last day of the month
following any calendar quarter in which the warehouseman has
Oklahoma Statutes - Title 2. Agriculture Page 445
accepted ten thousand (10,000) or more bushels of a commodity. If
less than ten thousand (10,000) bushels have been accepted in any
calendar quarter, the assessment may be reported and remitted with
the following quarter's return, except that all assessments
collected shall be remitted at least once every six (6) months.
B. If any person subject to the assessment fails to make a
report and remittance as required by law or rule, the Board shall
determine the amount of the assessment according to its best
judgment and information. The amount of assessment established by
the Board shall be prima facie correct and the person failing to
make the report shall have ten (10) calendar days after receipt of
notice mailed by the Board to pay the assessment, together with a
penalty of five percent (5%) on the amount of the assessment. The
person failing to report may dispute the assessment established by
the Board and request a hearing to determine the amount of the
assessment and penalty to be imposed. All assessment and penalty
payments required following a hearing shall be made within ten (10)
calendar days after receipt of notice of the Board order.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.