Okla. Stat. tit. 36, § 36-1116
This is the official text of Okla. Stat. tit. 36, § 36-1116, part of Oklahoma’s Stat. tit. 36, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 36,." Browse the sections below, each linked to its official government source.
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Penalty for failure to remit tax
Official statutory text
A. Any surplus lines licensee or broker who fails to remit the
surplus line tax provided for by Section 1115 of this title shall be
liable for a civil penalty not to exceed Twenty-five Dollars
($25.00) for each day of delinquency, per policy. The Insurance
Commissioner shall collect the tax by distraint and shall recover
the penalty by an action in the name of the State of Oklahoma. The
Commissioner may request the Attorney General to appear in the name
of the state by relation of the Commissioner.
B. If any person, association or legal entity procuring or
accepting any insurance coverage from a surplus lines insurer where
Oklahoma is the home state of the insured, otherwise than through a
surplus lines licensee or broker, fails to remit the surplus line
tax provided for by Section 1115 of this title, the person,
association or legal entity shall, in addition to the tax, be liable
to a civil penalty in an amount equal to one percent (1%) of the
premiums paid or agreed to be paid for the policy or policies of
insurance for each calendar month of delinquency or a civil penalty
in the amount of Twenty-five Dollars ($25.00) whichever shall be the
greater. The Insurance Commissioner shall collect the tax by
distraint and shall recover the civil penalty in an action in the
name of the State of Oklahoma. The Commissioner may request the
Attorney General to appear in the name of the state by relation of
the Commissioner.
surplus line tax provided for by Section 1115 of this title shall be
liable for a civil penalty not to exceed Twenty-five Dollars
($25.00) for each day of delinquency, per policy. The Insurance
Commissioner shall collect the tax by distraint and shall recover
the penalty by an action in the name of the State of Oklahoma. The
Commissioner may request the Attorney General to appear in the name
of the state by relation of the Commissioner.
B. If any person, association or legal entity procuring or
accepting any insurance coverage from a surplus lines insurer where
Oklahoma is the home state of the insured, otherwise than through a
surplus lines licensee or broker, fails to remit the surplus line
tax provided for by Section 1115 of this title, the person,
association or legal entity shall, in addition to the tax, be liable
to a civil penalty in an amount equal to one percent (1%) of the
premiums paid or agreed to be paid for the policy or policies of
insurance for each calendar month of delinquency or a civil penalty
in the amount of Twenty-five Dollars ($25.00) whichever shall be the
greater. The Insurance Commissioner shall collect the tax by
distraint and shall recover the civil penalty in an action in the
name of the State of Oklahoma. The Commissioner may request the
Attorney General to appear in the name of the state by relation of
the Commissioner.
Status: in_force · Read it on the official government site
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