Okla. Stat. tit. 40, § 40-3-301
This is the official text of Okla. Stat. tit. 40, § 40-3-301, part of Oklahoma’s Stat. tit. 40, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 40,." Browse the sections below, each linked to its official government source.
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Penalty and interest on past-due contributions
Official statutory text
PENALTY AND INTEREST ON PAST-DUE CONTRIBUTIONS.
A. If contributions are not paid on the date on which they are
due and payable as prescribed by the Oklahoma Employment Security
Commission, the whole or part thereafter remaining unpaid shall bear
Oklahoma Statutes - Title 40. Labor Page 135
interest at the rate of one percent (1%) per month for each month or
fraction thereof from and after such date until payment is received
by the Commission. The date on which payment of contributions is
deemed to have been received may be determined by such rules as the
Commission may prescribe.
B. If any employer fails or refuses to file contribution and
wage reports required under the provisions of this act within
fifteen (15) days after written notice has been mailed to the
employer by the Commission or its representative regardless of
whether or not any wages or taxable wages were paid, there shall
accrue a penalty of Two Hundred Dollars ($200.00). In addition to
such penalty, there shall be a penalty of ten percent (10%) added to
the total contributions due, collected and paid. Such penalties
shall be in addition to any interest due. The provisions of this
subsection shall not apply to employers that are subject to
subsection B of Section 3-806 of this title.
A. If contributions are not paid on the date on which they are
due and payable as prescribed by the Oklahoma Employment Security
Commission, the whole or part thereafter remaining unpaid shall bear
Oklahoma Statutes - Title 40. Labor Page 135
interest at the rate of one percent (1%) per month for each month or
fraction thereof from and after such date until payment is received
by the Commission. The date on which payment of contributions is
deemed to have been received may be determined by such rules as the
Commission may prescribe.
B. If any employer fails or refuses to file contribution and
wage reports required under the provisions of this act within
fifteen (15) days after written notice has been mailed to the
employer by the Commission or its representative regardless of
whether or not any wages or taxable wages were paid, there shall
accrue a penalty of Two Hundred Dollars ($200.00). In addition to
such penalty, there shall be a penalty of ten percent (10%) added to
the total contributions due, collected and paid. Such penalties
shall be in addition to any interest due. The provisions of this
subsection shall not apply to employers that are subject to
subsection B of Section 3-806 of this title.
Status: in_force · Read it on the official government site
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