Okla. Stat. tit. 68, § 68-240.1
This is the official text of Okla. Stat. tit. 68, § 68-240.1, 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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False return or return with intent to defraud - Penalty
Official statutory text
A. Any taxpayer who, with intent to defraud the state or evade
the payment of any state tax, fee, interest, or penalty which shall
be due pursuant to any state tax law, shall fail or refuse to file
any report or return required to be filed pursuant to the provisions
of any state tax law, or shall fail or refuse to furnish a
supplemental return or other data required by the Tax Commission,
shall be guilty, upon conviction, of a Class D1 felony offense and
shall be punished by imposition of a fine of not less than One
Thousand Dollars ($1,000.00) and not more than Fifty Thousand
Dollars ($50,000.00), or by imprisonment as provided for in
subsections B through F of Section 20N of Title 21 of the Oklahoma
Statutes, or by both such fine and imprisonment.
B. The venue for prosecutions arising pursuant to the
provisions of this section shall be in the district court of any
county in which such taxpayer resides or, if such taxpayer is not a
resident of this state, any county in which such taxpayer conducts
business or maintains an established place of business.
C. Failure or refusal of a taxpayer to file any report or
return required to be filed pursuant to the provisions of any state
law, or failure or refusal of a taxpayer to furnish a supplemental
return or other data required by the Tax Commission within thirty
(30) days after notice by personal service or by registered or
certified mail with return receipt requested of the due date of such
report or return, shall be, for purposes of this section, prima
facie evidence of intent of the taxpayer to defraud the state and
evade the payment of such tax. The provisions of this subsection
shall be set forth in full in such notice to the taxpayer.
D. The Tax Commission may grant additional time to the taxpayer
to furnish such return or other data. In such event, a failure of
the taxpayer to furnish such return or other data within thirty (30)
days from the date to which the time is extended shall, for purposes
of this section, be prima facie evidence of the intent of the
taxpayer to defraud the state and evade the payment of such tax.
the payment of any state tax, fee, interest, or penalty which shall
be due pursuant to any state tax law, shall fail or refuse to file
any report or return required to be filed pursuant to the provisions
of any state tax law, or shall fail or refuse to furnish a
supplemental return or other data required by the Tax Commission,
shall be guilty, upon conviction, of a Class D1 felony offense and
shall be punished by imposition of a fine of not less than One
Thousand Dollars ($1,000.00) and not more than Fifty Thousand
Dollars ($50,000.00), or by imprisonment as provided for in
subsections B through F of Section 20N of Title 21 of the Oklahoma
Statutes, or by both such fine and imprisonment.
B. The venue for prosecutions arising pursuant to the
provisions of this section shall be in the district court of any
county in which such taxpayer resides or, if such taxpayer is not a
resident of this state, any county in which such taxpayer conducts
business or maintains an established place of business.
C. Failure or refusal of a taxpayer to file any report or
return required to be filed pursuant to the provisions of any state
law, or failure or refusal of a taxpayer to furnish a supplemental
return or other data required by the Tax Commission within thirty
(30) days after notice by personal service or by registered or
certified mail with return receipt requested of the due date of such
report or return, shall be, for purposes of this section, prima
facie evidence of intent of the taxpayer to defraud the state and
evade the payment of such tax. The provisions of this subsection
shall be set forth in full in such notice to the taxpayer.
D. The Tax Commission may grant additional time to the taxpayer
to furnish such return or other data. In such event, a failure of
the taxpayer to furnish such return or other data within thirty (30)
days from the date to which the time is extended shall, for purposes
of this section, be prima facie evidence of the intent of the
taxpayer to defraud the state and evade the payment of such tax.
Status: in_force · Read it on the official government site
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