Okla. Stat. tit. 68, § 68-1105
This is the official text of Okla. Stat. tit. 68, § 68-1105, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Failure to make report
Official statutory text
If any person, firm, association or corporation shall fail to
make the report of the production, purchase, or production without
sale, as the case may be, of petroleum oil, natural gas and/or
casinghead gas, or the computation of the excise tax hereby levied,
within the time prescribed by law for such report, it shall be the
duty of the Tax Commission to examine the books, records and files
of such persons, firm, association or corporation to ascertain the
amount of oil produced and/or sold, and compute and assess the tax
and penalty accrued thereon, as provided herein. Any such person,
firm, association or corporation who shall fail to file any sworn
statement or report required by the provisions of this article in
the manner and in the time prescribed, or who shall fail to provide
any information regarding the production from any lease in this
state within thirty (30) days of the mailing by the Commission of a
demand for such information, shall be liable for the assessment by
the Commission and the payment thereto of the penalties as
prescribed in Section 1010 of this title.
make the report of the production, purchase, or production without
sale, as the case may be, of petroleum oil, natural gas and/or
casinghead gas, or the computation of the excise tax hereby levied,
within the time prescribed by law for such report, it shall be the
duty of the Tax Commission to examine the books, records and files
of such persons, firm, association or corporation to ascertain the
amount of oil produced and/or sold, and compute and assess the tax
and penalty accrued thereon, as provided herein. Any such person,
firm, association or corporation who shall fail to file any sworn
statement or report required by the provisions of this article in
the manner and in the time prescribed, or who shall fail to provide
any information regarding the production from any lease in this
state within thirty (30) days of the mailing by the Commission of a
demand for such information, shall be liable for the assessment by
the Commission and the payment thereto of the penalties as
prescribed in Section 1010 of this title.
Status: in_force · Read it on the official government site
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