Okla. Stat. tit. 68, § 68-1396
This is the official text of Okla. Stat. tit. 68, § 68-1396, 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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Penalties - Class actions by purchasers
Official statutory text
A. The Commission shall assess a penalty in the amount of
Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of
total sales in Oklahoma during the previous twelve (12) months,
whichever is less, against a marketplace facilitator or a referrer
that makes an election under subsection A of Section 1392 of this
title to comply with the notice and reporting requirements, or is
deemed to have made such election under subsection F of Section 1392
of this title, and fails to comply with the requirements under
Section 1394 or 1395 of this title. The penalty shall be assessed
separately for each violation but may only be assessed once in a
calendar year.
B. A marketplace facilitator or a referrer that makes an
election under subsection A of Section 1392 of this title to collect
and remit the tax imposed under Section 1354 or 1402 of this title
Oklahoma Statutes - Title 68. Revenue and Taxation Page 652
shall be subject to all of the provisions of this title with respect
to the collection and remittance of such tax and shall be subject to
all of the penalties and interest levied under this title for
failing to comply with the provisions of Sections 1391 through 1397
of this title except as provided in this section.
C. For a period of five (5) years after April 10, 2018, the Tax
Commission may abate or reduce any penalty or interest imposed under
subsection B of this section due to hardship or for good cause
shown.
D. A marketplace facilitator or a referrer is relieved of
liability under subsection B of this section if the marketplace
facilitator or the referrer can show to the satisfaction of the
Commission that the failure to collect the correct amount of tax was
due to incorrect information given to the marketplace facilitator or
the referrer by a marketplace seller or remote seller.
E. A class action may not be brought against a marketplace
facilitator or a referrer on behalf of purchasers arising from or in
any way related to an overpayment of sales or use tax collected by
the marketplace facilitator or the referrer, regardless of whether
such action is characterized as a tax refund claim. Nothing in this
subsection shall affect a purchaser's right to seek a refund from
the Commission under other provisions of this title.
Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of
total sales in Oklahoma during the previous twelve (12) months,
whichever is less, against a marketplace facilitator or a referrer
that makes an election under subsection A of Section 1392 of this
title to comply with the notice and reporting requirements, or is
deemed to have made such election under subsection F of Section 1392
of this title, and fails to comply with the requirements under
Section 1394 or 1395 of this title. The penalty shall be assessed
separately for each violation but may only be assessed once in a
calendar year.
B. A marketplace facilitator or a referrer that makes an
election under subsection A of Section 1392 of this title to collect
and remit the tax imposed under Section 1354 or 1402 of this title
Oklahoma Statutes - Title 68. Revenue and Taxation Page 652
shall be subject to all of the provisions of this title with respect
to the collection and remittance of such tax and shall be subject to
all of the penalties and interest levied under this title for
failing to comply with the provisions of Sections 1391 through 1397
of this title except as provided in this section.
C. For a period of five (5) years after April 10, 2018, the Tax
Commission may abate or reduce any penalty or interest imposed under
subsection B of this section due to hardship or for good cause
shown.
D. A marketplace facilitator or a referrer is relieved of
liability under subsection B of this section if the marketplace
facilitator or the referrer can show to the satisfaction of the
Commission that the failure to collect the correct amount of tax was
due to incorrect information given to the marketplace facilitator or
the referrer by a marketplace seller or remote seller.
E. A class action may not be brought against a marketplace
facilitator or a referrer on behalf of purchasers arising from or in
any way related to an overpayment of sales or use tax collected by
the marketplace facilitator or the referrer, regardless of whether
such action is characterized as a tax refund claim. Nothing in this
subsection shall affect a purchaser's right to seek a refund from
the Commission under other provisions of this title.
Status: in_force · Read it on the official government site
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