Okla. Stat. tit. 68, § 68-231.1
This is the official text of Okla. Stat. tit. 68, § 68-231.1, 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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Additional penalty for failure to pay delinquent taxes
Official statutory text
An additional penalty of Fifteen Dollars ($15.00) or an amount
equal to ten percent (10%), but not to exceed Two Hundred Dollars
Oklahoma Statutes - Title 68. Revenue and Taxation Page 112
($200.00), of the total amount of tax, penalty and interest as
stated on the face of a tax warrant, unless the actual liability at
the date of issuance of the warrant is determined to be a lesser
amount, whichever amount is greater, is hereby imposed upon each tax
debtor who neglects, refuses or fails to pay delinquent taxes. The
additional penalty shall be added to and become a part of the total
tax debt due the state and may be collected in the same manner as
provided by law for collection of delinquent taxes. Provided,
however, the penalty imposed pursuant to this section shall not be
assessed or collected more than once for the execution of a tax
warrant in each county.
Upon collection of the additional penalty imposed herein, the
Oklahoma Tax Commission shall transmit the revenue to the State
Treasurer to be deposited in the Oklahoma Tax Commission Fund. The
revenue from the additional penalty collected by the sheriff shall
be apportioned by the Oklahoma Tax Commission to the various county
treasurers to be deposited in the appropriate fund of the county
sheriff's department to be used by such department to increase
efforts to locate tax debtors and their property, to execute upon
tax warrants, and to collect delinquent taxes. The revenue from the
additional penalty collected by the Oklahoma Tax Commission shall be
apportioned to the Oklahoma Tax Commission Fund to be used by the
Oklahoma Tax Commission to enhance its efforts to collect delinquent
taxes. The additional penalty is imposed as a fee for the
collection of delinquent taxes by the sheriff, undersheriff, deputy
sheriff or Tax Commission. The penalty is in addition to the
reimbursement of actual and necessary travel and costs authorized in
Section 231 of this title and any other fees which may be allowed by
the district court.
equal to ten percent (10%), but not to exceed Two Hundred Dollars
Oklahoma Statutes - Title 68. Revenue and Taxation Page 112
($200.00), of the total amount of tax, penalty and interest as
stated on the face of a tax warrant, unless the actual liability at
the date of issuance of the warrant is determined to be a lesser
amount, whichever amount is greater, is hereby imposed upon each tax
debtor who neglects, refuses or fails to pay delinquent taxes. The
additional penalty shall be added to and become a part of the total
tax debt due the state and may be collected in the same manner as
provided by law for collection of delinquent taxes. Provided,
however, the penalty imposed pursuant to this section shall not be
assessed or collected more than once for the execution of a tax
warrant in each county.
Upon collection of the additional penalty imposed herein, the
Oklahoma Tax Commission shall transmit the revenue to the State
Treasurer to be deposited in the Oklahoma Tax Commission Fund. The
revenue from the additional penalty collected by the sheriff shall
be apportioned by the Oklahoma Tax Commission to the various county
treasurers to be deposited in the appropriate fund of the county
sheriff's department to be used by such department to increase
efforts to locate tax debtors and their property, to execute upon
tax warrants, and to collect delinquent taxes. The revenue from the
additional penalty collected by the Oklahoma Tax Commission shall be
apportioned to the Oklahoma Tax Commission Fund to be used by the
Oklahoma Tax Commission to enhance its efforts to collect delinquent
taxes. The additional penalty is imposed as a fee for the
collection of delinquent taxes by the sheriff, undersheriff, deputy
sheriff or Tax Commission. The penalty is in addition to the
reimbursement of actual and necessary travel and costs authorized in
Section 231 of this title and any other fees which may be allowed by
the district court.
Status: in_force · Read it on the official government site
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